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Article 790 D of the French General Tax Code

For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor’s great-grandchildren.

Original in French 🇫🇷
Article 790 D

Pour la perception des droits de mutation à titre gratuit entre vifs, il est effectué un abattement de 5 310 € sur la part de chacun des arrière-petits-enfants du donateur.

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