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Real Estate Newsletter | Pinel law: major reform of the status of commercial leases

Supplément du numéro 1285 du 22 septembre 2014 | Option Finance

22/09/2014

Contents

Feature

Pinel law: major reform of the status of commercial leases

  • Focus on changes to the term of commercial leases p.2

  • Towards a new breakdown in local taxes between landlords and tenants p.3

  • Exceptional leases after the law p.5

  • Transfer of rights to leases and the TUP: the law brings order p.6

  • The existence of a specific clientele to recognise the operation of a business with goodwill in the public domain p.7

News

  • International - Exemption of non-residents' capital gains from real estate: clarifications from the authorities p.8

  • Reform of land rental values for 2016 p.9

  • Long-term leasing of real-estate stock: a fiscal oxymoron? p.10

  • Extension of the 25% allowance on individuals' real-estate capital gains: what are the restrictions? p.11

  • Tax inspection: the Authorities’ sources are impenetrable p. 12

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Lettre_de_limmobilier_22092014
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Real Estate Newsletter 22/09/2014
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Authors

Picture of Aline Divo
Aline Divo
Partner
Paris
Cathy Goarant-Maraglia
Cathy Goarant-Moraglia
Partner
Paris
Picture of Jean Luc Tixier
Jean-Luc Tixier
Partner
Paris
Picture of Christophe Lefaillet
Christophe Lefaillet
Partner
Paris
Picture of Julien Saiac
Julien Saiac
Partner
Paris
François Lacroix
François Lacroix
Partner
Paris
Picture of Christophe Frionnet
Christophe Frionnet
Partner
Paris
Picture of Stéphanie Nemarq-Attias
Stéphanie Némarq-Attias
Associate
Paris
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