1°: Movable property

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…