Wealth tax, ISF tax impôt de solidarité sur la fortune

The terms of ISF liability impôt de solidarité sur la fortune – wealth tax or ISF tax Under article 885 of the French tax code, modified by Law n°2012-1509 dated 29 December 2012 – article 13 « are subject to an annual ISF tax when the value of the estate is superior to €1,300,000 : (…) 2° […]

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