I. – Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died as a result of the act of terrorism, the exemption from gratuitous transfer duties applies, under the same conditions,…
I – Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions: 1° The properties in question are undivided within a cadastral parcel; 2° The total value of the properties in question is less than €5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous parcels ; 3° The deceased’s right of ownership was not…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors’ items included in the transfer were the subject of an insurance contract against theft or fire in force on the day of the death or of the deed and, if so, indicate the date of the contract,…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number of units and their redemption value on the date of the gift or death, without the need to provide the administration with a list of all the securities held in the fund and their…
I. – Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration. The following are exempt: 1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are less than €50,000 and on condition that these persons have not previously benefited, on the part of the deceased, from an unregistered or…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of this date must also be provided before the declaration is registered, failing which the highest duties that may be owed to the Treasury will be levied, unless the overpayment is refunded as stated in article…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows: “…. The declarant affirms that this declaration is sincere and true; he further affirms, under the penalties laid down by Article 1837 of the General Tax Code, that this declaration includes cash, debts and any other French or foreign securities which, to its knowledge,…
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made available by the administration from a specific platform, he shall affix to this copy the indications of certification of the identity of the parties and of conformity to the original.
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be released from the purchase price unless on presentation of a certificate issued free of charge by the competent public accountant and recording either payment, or the non-existence of death transfer tax, unless he prefers…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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