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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 | C: Tariffs and settlement | 2: Liquidation | a: Provisions common to inheritances and gifts | Article 784 B 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
        C: Tariffs and settlement
        2: Liquidation
        a: Provisions common to inheritances and gifts

Article 784 B of the French General Tax Code

Article 784 B of the French General Tax Code

November 7, 2023
8:42 pm

In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.

Original in French 🇫🇷

Article 784 B

En cas de donation-partage faite à des descendants de degrés différents, les droits sont liquidés en fonction du lien de parenté entre l’ascendant donateur et les descendants allotis.

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