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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VI: Transfers free of charge | B: Basis for free transfer tax | 2: Special provisions relating to inheritance | b : Deductible liabilities | 6°: Rent and occupancy allowances | Article 775 quater of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        VI: Transfers free of charge
        B: Basis for free transfer tax
        2: Special provisions relating to inheritance
        b : Deductible liabilities
        6°: Rent and occupancy allowances

Article 775 quater of the French General Tax Code

Article 775 quater of the French General Tax Code

November 7, 2023
8:58 pm

The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.

Original in French 🇫🇷

Article 775 quater

Le montant des loyers ou indemnités d’occupation effectivement remboursé par la succession au conjoint survivant ou au partenaire lié au défunt par un pacte civil de solidarité en application des articles 515-6 et 763 du code civil est déduit de l’actif de succession.

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