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Showing 1771–1780 of 14964 articles for “Art. CE 23-7-2010 n° 313445”
…are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property inter…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
…e rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their minority and…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
…ms, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of the…
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
…of the form given to it by the parties, whether it is described as a transfer of key money, severance pay or otherwise, is subject to registration duty determined in accordance with the tariff provid…
…on duty is not established, are subject to a duty of 5%.This duty is liquidated on the expressed price, adding to it all capital charges.
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