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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VI: Transfers free of charge | C: Tariffs and settlement | 2: Liquidation | b: Special provisions relating to inheritance | Article 788 bis of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        VI: Transfers free of charge
        C: Tariffs and settlement
        2: Liquidation
        b: Special provisions relating to inheritance

Article 788 bis of the French General Tax Code

Article 788 bis of the French General Tax Code

November 7, 2023
8:35 pm

Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.

Original in French 🇫🇷

Article 788 bis

Les biens recueillis par un héritier ou un légataire en application de l’article 1002-1 ou du deuxième alinéa de l’article 1094-1 du code civil sont réputés transmis à titre gratuit par le défunt.

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