Will the 3 partners be exempt from real estate capital gains? No. Capital gains realized on the sale of the main residence of the seller on the day of the sale are exempt (article 150 U, II-1° of the General Tax Code). When the property is held through a company…
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Yes. A minor may receive a gift, but as they are legally incapable (Article 414 of the Civil Code), a legal representative (usually a parent) must on their behalf (Articles 935 and 382 of the Civil Code).
... Will the amount collected fall under the community? No. If the community consists of all the property acquired during the marriage by the couple, the indemnities which are exclusively attached to the person of the husband or wife following an action for compensation for bodily injury or moral, constitute…
Yes . Any person may designate in advance the person responsible for exercising the functions of curator or tutor if they were to be placed under a measure of judicial protection (art. 448 C. civ.). To be valid, the designation must be made by declaration before a notary, or by…