Insurance companies and all other French and foreign insurers who have insured jewellery, gems, objets d’art or collectors’ items against theft or fire under a contract or agreement in force at the time of death, situated in France and belonging to an estate they know to be open, or belonging to the spouse of a person they know to be deceased, must, within fifteen days of the day on which…
I. – Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management companies, money changers, bankers, discounters, public or ministerial officers or business agents who are custodians, holders or debtors of securities, sums or assets dependent on an estate which they know to be open must send, either before payment, remittance or transfer, or within fifteen…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l’article 806 who are custodians, holders or debtors of securities, sums or valuables belonging to an estate that they know to be open, and devolving to one or more heirs, legatees or donees whose de facto or de jure domicile is abroad.
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account, send to the competent authority of the State of their department of residence a list of the securities, sums or values existing, on the day of the death, to the credit of the joint account…
I. – Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located there, provided that, in the latter case, the effective place of management is located outside the States of the European Community. II. – The following are subject to capital duty or land registration tax on the value of the…
I. – Subject to the provisions of I of l’article 257 : 1° Deeds of formation of companies or economic interest groupings which do not contain a transfer of movable or immovable property, between the partners or other persons, are subject to registration duty or land registration tax on the amount of the contributions less liabilities; 2° Contributions of immovable property which are made to associations formed in accordance with…
I. – Contributions are registered free of charge. II. – (Repealed). III. – The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20% for contributions relating to immovable property or immovable property rights and, according to the rate provided for in Article 719, for those relating to goodwill, a…
Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as their annexes, drawn up in connection with the formation of companies are also registered free of charge.
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
The following shall be registered free of charge: 1° Deeds recording pure and simple extensions of companies; 2° Deeds of dissolution of companies which do not involve any transfer of movable or immovable property between the partners or other persons. .
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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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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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