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Real Estate Newsletter | The dismembrement of real estate ownership

01/12/2014

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
Publication
Real Estate Newsletter | The dismemberment of real estate ownership
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Authors

Picture of Richard Foissac
Richard Foissac
Partner
Paris
Picture of Pierre Carcelero
Pierre Carcelero
Partner
Paris
Vanessa Chiffert
Vanessa Chiffert
Associate
Paris
Picture of Julien Saiac
Julien Saiac
Partner
Paris
Gerner Frédéric
Frédéric Gerner
Partner
Paris
Picture of Philippe Tournes
Philippe Tournes
Partner
Paris
Alexandre Marion
Jean-Luc Tixier
Agnès Riviere-Durieux
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