18th Lexunion Annual Congress in Bern: 16-19 Sept. 2021

19th Lexunion Congress - Köln
18ème congrès Lexunion-Berne

The 18th annual congress of LEXUNION was held from 16 to 19 September 2021 in Bern, where it focused on cross-border “démembrement” (division od right of ownership) and its practical civil and tax implications. The event was organised by the swisNot network and sponsored by Coutot-Roehrig, both of whom we would like to thank. 

This year, the aim was to analyse the division of the right of ownership , so called in French “démembrement de propriété” in the various national laws of the network’s member countries, and where this division did not exist, to present the approximate solutions used in the context of family and patrimonial strategies. The aim is to be able to analyse, in a second phase, at the occasion of the 19th annual congress to be held in Cologne in 2022, how the “démembrement de propriété” circulates.

The members of the LEXUNION network were able to participate in the debates and benefit from the exchanges.

The scientific programme and speakers were as follows:

Friday 17 September 2021

9.00 am               Conference  Opening (swissôtel Kursaal- Berne / Salle Panorama 1) – Greetings, introduction  

(Mr Juan Pedro Hoya)           

9h.10 am            Presentation of swisNot and some Swiss members offices of Lexunion

(Mrs Sandra Laydu Molinari, and Messrs. Philippe Mauler, Manuel Piquerez & Philippe Frésard)

9.20 am              Presentation by the sponsor COUTOT & ROEHRIG

(M. Paul Lauriau)

9.35 am             Start of the Conference – Introduction : the concept of  “Démembrement” (Division of right of ownership)

General presentation and specific notions of simple, joint, reversible, successive, etc. usufruct in the different national Laws

(Mr Pascal Julien Saint-Amand/ France)

1st Part : “Démembrement (division of right of ownership)” & distribution of powers and financial rights between usufructuary and bare owner

  1. The “démembrement » relating to Real estate

(Mr Guido Imfeld / Germany)

  1. The « démembrement » relating to a company

(Mr Grégory Royer / Belgium)

  1. The « démembrement » relating to other assets (a sum of money, quasi-usufruct, portfolio of securities …)

(Messrs Ronald Brinkman & Joe Van Anken / The Netherlands)

10.55 am            Coffee-Break

2nd Part : Trust & division of right of ownership

  • Presentation and highlighting of the main differences with the continental law « démembrement”
  • Notion of « Life interest »
  • Transposition of a usufruct relating on the shares of a company established in the UK
  • UK Taxation

(Messrs. Andrew Godfrey & Patrick Delas / United Kingdom)

3rd Part : The tax implications of the « Démembrement (division of right of ownership) »

  1. The taxation of gifts or inheritances with « démembrement” 
    • (Mrs Francesca Ferrari / Italy)
  2. « Démembrement » and Wealth Tax
    • (Mr Alexandre Niederhauser / Switzerland)
  3. « Démembrement » and Income and Capital Gain Taxation
    • (Mr Rogério M. Fernandes Ferreira / Portugal)

 4th Part :  International case study and strategic approaches

The analysis of an international case study will shed light on strategic approaches, taking account of aspects of civil and tax law.

  • (Mr Pascal Julien Saint-Amand / France)
  • (Mr Federico Tassinari / Italy)


Mrs Marie Larivière (Lexunion Manager )

Saturday 18 September 2021

9.00 am         Extraordinary General Meeting

9.45 am            Networking & Development of LEXUNION – Presentation of new tools and projects under development:

  • Intranet (Sign in, functionalities, software for registration/monitoring of mandates)
  • Commissions / Working Groups (Scientific & Innovation)
  • Discussion (new projects)

10.45  am             Coffee-Break

11.15 am                    Presentation of 2021/2021 Lexunion Assignments and/or some arisen issues      

  1. Between France and Germany – Optimisation of the taxation of the division of right of ownership on company shares
    • Mr Pascal Julien Saint-Amand / France
    • Mr Guido Imfeld / Germany
  2. Between Belgium and The Netherlands – End of the Kaasroute
    • Mrs Mélissa da Silva / Belgium
    • Mr Hans Gräler / Netherlands
  3. Between Belgium and France – Identification of situations where there are risks of double taxation
    • Mrs Mélissa da Silva / Belgium
    • Mr Pascal Julien Saint-Amand / France

11.55 am            Comparative analysis of the new obligations imposed on notaries and lawyers following the transposition of the DAC 6 Directive

  • Mrs  Marie Larivière (Lexunion Manager)

12.10 am               Selection of legislative changes and national practices from 2020/21 that have an international impact in the areas in which Lexunion works

12.55 am             Close

Author : Marie Larivière


Tags: Switzerland

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