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

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