Real Estate Newsletter | The dismembrement of real estate ownership

Contents

Feature - The dismemberment of real estate ownership

• Disposals of dismembered property: how to determine the person liable for the tax and the tax base? p. 2
• Regulatory issues regarding the dismemberment of financial securities p. 4
• The need to identify the person legally liable for property tax in the event ownership is split p. 5
• Property investment in bare ownership: what investment profile? p. 6
• Clauses incompatible with building leases: the qualification of the contract now prevails over the clause p. 8
• VAT scheme applicable to real dismembered property rights: the complexities of bare ownership p. 9

News

• Taxation of individuals: will the housing stimulus plan lead to the rapid and massive release of building land? p. 10
• The decree implementing the "Pinel" Act of 3 November 2014 p. 11
• Illegal clauses in commercial leases are now deemed to be unwritten p. 12