Article 776 quater of the French General Tax Code
November 7, 2023
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor’s right of ownership to be established and charged to the donor by the notary are allowed, on production of supporting documents, as a deduction from the declared value of the property transferred, up to the limit of that value,…
