French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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Showing 3451–3460 of 41695 articles for “Art. L 134-7”
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
The members of the Board of Directors of the Office français de l'immigration et de l'intégration mentioned in 3° of article R. 121-5 are appointed for a period of three years, renewable once, by join…
The personal data referred to in article R. 142-2 is kept for a period of five years from the date of registration.
The public prosecutor examines applications made pursuant to articles R. 141-3 and R. 141-4.After obtaining the opinion of the president of the judicial court, he draws up the list during the first fo…
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