Real Estate Newsletter | Finance leasing of immovable property

Dossier on Finance leasing of immovable property

• Panorama of tax liabilities related to finance leasing contracts p.2
• Financial leases and building leases: a well balanced legal and tax mechanism p.4
• Connections between finance leasing of immovable property and the mandatory regime governing commercial leases p.5
• Real estate predominance and finance leasing of immovable property p.6
• “Building on one’s own behalf” with the best suited contract p.7
• The interest that lies in reverting to financial leasing in matters of local taxes having regard to recent legislative amendments p.8
• Taxes on real estate appreciation: is financial leasing penalized? p.9
• Cross-border financial leasing of immovable property: an “optimising” but extremely complex transaction p.10

Recent developments

• Taxation of real estate capital gains realized by individuals: the future is looking bleak p.11
• Planning tax reform definitively aimed at simplification and sustainable development p.12 - p.14
• Is it possible to reform property valuations? P.15
• The AIFM Directive and real estate activity p.16
• Real estate investments of individuals: reduced tax benefits to be expected p.17