Droits d'enregistrement et de succession [ MGEHC2115 ]

1. Inheritance tax

• Basis of the taxation
• Taxable assets

- Existing assets

- Evaluation of taxable assets

- Assimilations with taxable assets

• Liabilities
• The declaration of estate
• Special items
• Rates

2. Stamp duty

• Stamp duty formalities and obligation  
• The basic rules of tax collection
• The scale of rates applicable to various legal acts, notably:

- conveyance tax on real estate

- leases

- constitutions and disposals of securities

- shares and similar operations

- companies

- donations

• Tax exemptions and refunds