Article 640 A of the French General Tax Code
November 7, 2023
In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.
In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.
The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, when the person whose estate is being taken over died in mainland France; One year, in all other cases.
The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased’s right of ownership was not established before his death by a duly transcribed or published deed, provided that the notarised certificates mentioned in 3° of article 28 of decree n° 55-22 of 4 January 1955 reforming land registration, relating to such property, are…
In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are: – six months from the day of death, where the person whose estate is being collected died in the department where he was domiciled; – one year in other cases. However, as far as Réunion is concerned, the time limit is two years from the date of…
With regard to all assets bequeathed to the départements and to any other public or public utility establishments, the time limit for payment of transfer duties by death shall only run against the heirs or legatees seized of the estate from the day on which the competent authority has ruled on the request for authorisation to accept the legacy, without the payment of duties being able to be deferred beyond…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only from the day on which the competent authority has ruled on the request for authorisation to accept the legacy, without the payment of the duties being able to be deferred beyond two years from…
I. – Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens and mortgages mentioned in i of 1° of article 2521 of the Civil Code. The new formality is called the “merged formality”. Excluded from this system are: court decisions and deeds for which it is impossible to carry out…
The day of the date of the deed or the day of the opening of the estate is not counted in the time limits set for the performance of the registration formality or the merged formality. When the expiry of the time limit set for these formalities or for the payment of the tax coincides with a day on which the office is closed, this time limit is extended until…
The provisions applicable to buildings located in the departments of Moselle, Bas-Rhin and Haut-Rhin shall be laid down by decree (1).
1. Notaries may only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registered either at the tax office of their residence or at the tax office of the place where they issued them. 3. Secretaries-greffiers, registrars and chief registrars as well as secretaries of central and municipal administrations shall have…
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75001, Paris France
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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
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