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Article 635 of the French General Tax Code

Must be registered within one month of their date: 1. Subject to the provisions of articles 637 and 647: 1° Deeds of notaries with the exception of those referred to in article 636; 2° (Repealed); 3° Deeds transferring ownership or usufruct of immovable property; 4° Deeds transferring enjoyment for life or for an unlimited period of immovable property of businesses or clienteles ; 5° Deeds recording the transformation of a…

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Article 635 A of the French General Tax Code

Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to the tax authorities. However, for manual donations in excess of €15,000, the declaration must be made: a) within one month of the date on which the donee disclosed this gift to the tax authorities or,…

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Article 636 of the French General Tax Code

Wills received by notaries must be registered within three months of the date of the testator’s death. Division wills deposited with or received by notaries must be registered no later than the registration of the deed recording the division of the estate.

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