Article 796-0 of the French General Tax Code
November 7, 2023
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succession, over fifty years of age or suffering from an infirmity making it impossible for him to provide for the necessities of life by his work; 2° That he has been constantly domiciled with the…
Reversions of usufruct are subject to death duties.
I. – The estates of: 1° of servicemen of the French and allied armies who died under the flags during the war; 2° of servicemen who, either under the flags or after being sent home, will have died, within three years of the cessation of hostilities, of wounds received or diseases contracted during the war; 2° bis Of servicemen who died during their participation in an operation mentioned in 2°…
I. – Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died as a result of the act of terrorism, the exemption from gratuitous transfer duties applies, under the same conditions,…
I – Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions: 1° The properties in question are undivided within a cadastral parcel; 2° The total value of the properties in question is less than €5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous parcels ; 3° The deceased’s right of ownership was not…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors’ items included in the transfer were the subject of an insurance contract against theft or fire in force on the day of the death or of the deed and, if so, indicate the date of the contract,…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number of units and their redemption value on the date of the gift or death, without the need to provide the administration with a list of all the securities held in the fund and their…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
