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Showing 3321–3330 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
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…
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