Chapter 1: Registration duties and land registration tax

For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if excluded by will, or to his instituted donees or legatees, even if by a later will, or to interposed persons, is deemed to form part of the usufructuary’s estate until proven otherwise, unless there has been a regular donation…

Shares, bonds, founders’ or beneficiaries’ shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the income or in respect of which he carried out any transaction whatsoever less than one year before his death. Proof to the contrary may not result from a transfer for valuable consideration granted to one of…

All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered, for the purposes of levying death duties, as belonging jointly to the depositors and to the estate of each of them, in respect of a share of the assets, unless proof to the contrary is reserved for both…

Sums, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for a virile share on the estate. This provision applies to sealed envelopes and closed cassettes given on deposit to bankers, money changers, discounters and any person who usually…

Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving will be considered the sole owner of all the property is, from a tax point of view, deemed to have passed gratuitously to each of the beneficiaries of the increase. This provision does not apply…

I. – In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of the aforementioned article are effectively applied, the managers, the chairman of the board of directors or the management board of the issuing company are, for the purposes of applying death duties, presumed, in…

Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the meaning of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in…