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…
I. – Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration. The following are exempt: 1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are less than €50,000 and on condition that these persons have not previously benefited, on the part of the deceased, from an unregistered or…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of this date must also be provided before the declaration is registered, failing which the highest duties that may be owed to the Treasury will be levied, unless the overpayment is refunded as stated in article…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows: “…. The declarant affirms that this declaration is sincere and true; he further affirms, under the penalties laid down by Article 1837 of the General Tax Code, that this declaration includes cash, debts and any other French or foreign securities which, to its knowledge,…
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made available by the administration from a specific platform, he shall affix to this copy the indications of certification of the identity of the parties and of conformity to the original.
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be released from the purchase price unless on presentation of a certificate issued free of charge by the competent public accountant and recording either payment, or the non-existence of death transfer tax, unless he prefers…
Insurance companies and all other French and foreign insurers who have insured jewellery, gems, objets d’art or collectors’ items against theft or fire under a contract or agreement in force at the time of death, situated in France and belonging to an estate they know to be open, or belonging to the spouse of a person they know to be deceased, must, within fifteen days of the day on which…
I. – Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management companies, money changers, bankers, discounters, public or ministerial officers or business agents who are custodians, holders or debtors of securities, sums or assets dependent on an estate which they know to be open must send, either before payment, remittance or transfer, or within fifteen…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l’article 806 who are custodians, holders or debtors of securities, sums or valuables belonging to an estate that they know to be open, and devolving to one or more heirs, legatees or donees whose de facto or de jure domicile is abroad.
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account, send to the competent authority of the State of their department of residence a list of the securities, sums or values existing, on the day of the death, to the credit of the joint account…
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.
