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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…
Yes, if the preliminary sales agreement you signed with your wife designates the two of you as inseparable purchasers, and you are married under the community of property regime, in accordance with the ruling of the French Supreme Court dated September 14, 2017 (N°16-17.856).
In principle, property tax is due by the owner on January 1 of the current year. As a result, in principle, you are liable for it. However, it is customary to specify in the deed of sale that the seller and buyer will share the burden of this tax on…
In such a case, the notary’s fees for drafting the deed of exchange will be calculated on the higher value of the two apartments (Article A.444-117 of the French Commercial Code).