French General Tax CodeIn force
A: Scope of free transfer duties
Article 757
…e provisions do not apply to manual donations made to charitable organisations mentioned in Article 200.
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Showing 3761–3770 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…e provisions do not apply to manual donations made to charitable organisations mentioned in Article 200.
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
In all cases where duties are levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the executio…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
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