Article 778 bis of the French General Tax Code

November 7, 2023
8:48 pm

A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.

Original in French 🇫🇷

Article 778 bis

La donation-partage consentie en application de l’article 1076-1 du code civil est soumise au tarif en ligne directe sur l’intégralité de la valeur du bien donné.

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Article 778 bis of the French General Tax Code

Article 778 bis of the French General Tax Code

Article 778 bis

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Article 778 bis of the French General Tax Code

Article 778 bis of the French General Tax Code

Article 778 bis

Need help with this article? Get help from a French lawyer

Do you need French-law advice? Contact our Lawyers in France.

Call + 33 1 84 88 31 00.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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