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Article 805 of the French General Tax Code

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…

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