No. Unlike partitions following legal separation, divorce or the dissolution of a civil partnership (PACS), cohabitation does not benefit from the preferential partition duty of 1.10% on the net assets divided. The applicable rate between cohabitants is 2.50%, or even 5.80% where balancing payments are made (Arts. 746 and 747…
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Generally, when the deceased owned real estate, the value to be considered for the inheritance declaration is the market value on the date of death (Article 761, paragraph 1 of the General Tax Code and BOI-ENR-DMTG-10-40-20 §20). This is the value that would be obtained if the property were sold…
Reminder: The partition duty is levied by the French tax administration when co-owners agree to terminate the joint ownership by allocating the jointly owned property to one of them. Except in specific cases, this duty is set at 2.5% of the net value of the assets being divided. Answer: Yes…
No. The law requires the landlord to provide the tenant with a “decent” dwelling (Article 6 of Law No. 89-462 of 6 July 1989). A decree dated 30 January 2002 defines the criteria for decent housing. It specifies that a dwelling must be equipped “with a kitchen or a kitchenette…
...of the rent is exceptionally capped due to the economic context? Yes, but under certain conditions. Indeed, to cope with inflation and help SMEs, the law of 16 August 2022 on purchasing power includes various emergency measures, in particular the capping of the annual variation of the commercial rent index…