Article 726
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
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Showing 2161–2170 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
…strés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de brevets;3° (…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
…The presumption in the first paragraph is not applied to property that has been the subject of a gradual or residual liberality, as referred to in articles 1048 to 1061 of the Civil Code. The measures…
…g on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined by the average price on the day of the transfer or, for inherita…
…tside France, this date must, in addition, be proven before registration. Failing this, the highest duties that may be due to the Treasury shall be levied, except, as stated in article 1965 C, restitu…
Patent assignments are registered at a fixed duty of €125..
…the transfer of rights of inheritance in movable or immovable property, are subject to registration duty or land registration tax of 2.50% when they are made in favour of the original members of the j…
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