Real Estate newsletter | New tax and legal constraints

Dossier on New tax and legal constraints

• Taxation of the real estate capital gains realized by individuals: a promise which has yet to be kept p.2
• Commercial leases and accessibility standards: who is to pay for works? p.4
• Will the “Duflot” act help forget the early retirement of the “Scellier” act? p.5
• Deductibility of financial expenses in light of the draft finance bill for 2013 p.6
• Recent developments in case law – Environmental law p.8
• The reform on the rental values applicable as from 2015 p.9
• Reversal of case law on the starting point of default interest applicable to arrears on renewed rent p.10
• Predominantly real estate holding companies: an unfinished tax regime? p.11
• Sales of securities of a French or foreign SPI is subject to registration duty in France p.12