Real estate Newsletter | Provision of services in the real estate sector

Dossier on

Provision of services in the real estate sector

• Services in construction related matters: the heading of a contract is not conclusive as to its nature p.2
• Tax treatment of expenditures related to the provision of services p.3
• Sales support aids: price reductions, subsidies or remuneration of services p.4
• Provision of services in the real estate sector: local tax issues p.5
• Provision of real estate services in an international context: tax explosures, extra caution required p.6

Recent developments

•  Real estate tax: contributions of the finance bill for 2012 and of the amended finance bill for 2011 p.7
• Transfer tax: an abandoned reform? p.8
• Raise in the reduced VAT rate: what modalities for real estate operations? p.9
• New rules in matters of impact surveys and public enquiries p.10
• Entry into force of the new concept of floor areas on 1st March 2012 and other reforms of planning law p.11-12
• The taxation of landlords on constructions carried out by their tenants who purchase the property during the lease p.13