French Business Law - French Legislation

Article 750 ter of the French General Tax Code

November 7, 2023

Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitalised therein, debts and generally all French or foreign transferable securities of any kind whatsoever, where the donor or the deceased is domiciled for tax purposes in France…

Article 751 of the French General Tax Code

November 7, 2023

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…

Article 752 of the French General Tax Code

November 7, 2023

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…

Article 753 of the French General Tax Code

November 7, 2023

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…

Article 754 of the French General Tax Code

November 7, 2023

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…

Article 754 A of the French General Tax Code

November 7, 2023

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…

Article 754 B of the French General Tax Code

November 7, 2023

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…

Article 755 of the French General Tax Code

November 7, 2023

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…

Article 756 bis of the French General Tax Code

November 7, 2023

The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.

Article 757 of the French General Tax Code

November 7, 2023

Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calculated on the value of the manual gift on the day of its declaration or registration, or on its value on the day of the donation if this is higher. The rate and allowances applicable are those in force on…

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French General Tax Code

Article 750 ter of the French General Tax Code

Article 751 of the French General Tax Code

Article 752 of the French General Tax Code

Article 753 of the French General Tax Code

Article 754 of the French General Tax Code

Article 754 A of the French General Tax Code

Article 754 B of the French General Tax Code

Article 755 of the French General Tax Code

Article 756 bis of the French General Tax Code

Article 757 of the French General Tax Code

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French General Tax Code

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