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capital acquisitions tax / probate tax

French translation: see below

09:14 Aug 22, 2000
English to French translations [PRO]
Bus/Financial
English term or phrase: capital acquisitions tax / probate tax
The diposal of shares of the Fund by a person who is Irish resident may be subject to Irish gift ou inheritance tax (Capital Acquisitions Tax) and a probate tax liability may also arise en respect of such investors.
Thank you
Sylvie André
France
Local time: 22:10
French translation:see below
Explanation:
inheritance tax : is payable on the value of a person's estate on death added to the value of lifetime gifts in the seven years preceding death plus some various other gifts. Gifts between husbands and wives are excluded as are certain other gifts.
Introduced by the Finance Act 1986 to replace capital transfer tax (a tax which used to be levied on property passing on death and on trasnfers of wealth during a persons lifetime).

Autrement dit, on n'est pas imposé sur un don inter vivos de la meme façon qu'un don reçu suite à un héritage.

This is for English law and may help. I know nothing of specifically Irish taxation.

probate : (homologation de testament) is a document issued by the court which provides evidence of an executor'sauthority. TO obtain this document you must produce, inter alia, accounts from the Inland Revenue (le fisc anglais).

Si je comprends bien, le texte différencie deux impots. Un qui entre en jeu si inter vivos, l'autre suite à un héritage.
Selected response from:

Nikki Scott-Despaigne
Local time: 22:10
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
nasee below
Nikki Scott-Despaigne
naSee below
Fr?d?rique


  

Answers


5 hrs
see below


Explanation:
inheritance tax : is payable on the value of a person's estate on death added to the value of lifetime gifts in the seven years preceding death plus some various other gifts. Gifts between husbands and wives are excluded as are certain other gifts.
Introduced by the Finance Act 1986 to replace capital transfer tax (a tax which used to be levied on property passing on death and on trasnfers of wealth during a persons lifetime).

Autrement dit, on n'est pas imposé sur un don inter vivos de la meme façon qu'un don reçu suite à un héritage.

This is for English law and may help. I know nothing of specifically Irish taxation.

probate : (homologation de testament) is a document issued by the court which provides evidence of an executor'sauthority. TO obtain this document you must produce, inter alia, accounts from the Inland Revenue (le fisc anglais).

Si je comprends bien, le texte différencie deux impots. Un qui entre en jeu si inter vivos, l'autre suite à un héritage.


    Dictionary of Law, Curzon, Financial Times Publishing, 1998
    OXford Dictionary of Law, Oxford University Press, 1997 & EuroDicAutom, & Lex. Angl Compatble, Khalifa, Ellipses
Nikki Scott-Despaigne
Local time: 22:10
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 882
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15 hrs
See below


Explanation:
Le droit de jouir d'une partie du fonds par une personne résidant en Irlande peut être soumis à l'impôt sur les successions et sur les donations et peut-être même à un impôt issu de l'homologation du testatament, tous payables par le bénéficiaire..

Juste un petit essai.
Pour une explication approfondie de l'impôt en question, voir l'adresse Internet ci-dessous


    Reference: http://www.acca.co.uk/resources/publications/studenews/12-99...
    Reference: http://europa.eu.int/eurodicautom/
Fr?d?rique
Local time: 22:10
PRO pts in pair: 208
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