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Article 1715 of the French General Tax Code

The payment of death transfer duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds, the industrial exploitation of tobacco and the amortisation of the public debt and by order of the Minister for the Economy and Finance. The redemption value of these various securities is set by decree. The list of…

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Article 1716 A of the French General Tax Code

When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l’indemnisation des rapatriés d’outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 modifiée relative au règlement de l’indemnisation des rapatriés, une créance sur l’Etat, les droits de mutation par décès exigibles sur la créance revenir à chaque ayant droit peuvent ^etre acquittés par imputation sur cette créance….

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