For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
For French and foreign securities of any kind admitted to trading 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 inheritances, by the average of the last thirty prices preceding the transfer.
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed. However, gratuitous transfer duties are liquidated on the basis of the estimated declaration of the parties with regard to claims whose debtor is in a state of bankruptcy, safeguard proceedings, receivership or judicial liquidation or insolvency at the time of the deed of gift or the opening of…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to the detailed and estimated declaration of the parties, without distraction of charges, except, as regards the latter, what is stated in articles 767 et seq. For properties that the owner has the use of on the date of the…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birth occurred outside 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, restitution of the overpayment…
The right of return provided for in Article 738-2 of the Civil Code does not give rise to the levying of transfer duties free of charge.
I. – For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary: 1° By the price expressed in the deeds of sale, where such sale takes place publicly within two years of the death; 2° In the absence of deeds of sale, by the estimate contained in the inventories, if drawn up in the…
In the event of the death: a. – of the manager of a limited liability company or an unlisted partnership limited by shares, b. – of one of the partners in name of a partnership, c. – of one of the persons who assume the general management of an unlisted company limited by shares, d. – the operator of a business or a customer base, e. – the holder of…
Notwithstanding the provisions of the second paragraph of l’article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day of death when, on the same date, this property is also occupied as a main residence by the surviving spouse, by the partner linked to the deceased by a civil solidarity pact or by one or…
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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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