The 19th annual congress of LEXUNION was held from 15 to 18 September 2022 in Köln, in order to continue the analysis of the “démembrement” (division of right of ownership) in a cross-border context and its practical civil and tax implications, which had been implemented in Bern in 2021. This was organised by the German law firm DHK Law, and once again sponsored by Coutot-Roehrig, both of whom we thank very much.
This year’s topic was the circulation of the “démembrement”.
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 16 September 2022
09am Conference opening (Excelsior Hotel Ernst –Salle Gobelin) – Greetings, introduction
(Mr Juan Pedro Hoya)
09.10 Presentation of DHK Law
(Mr Guido Imfeld)
09.20 Presentation by the sponsor COUTOT & ROEHRIG
(Mr. Guillaume Roehrig)
09.35 Start of the conferences – Introduction : “Démembrement “(division of right of ownership) and reminder of the fondamentals released in Bern.
General presentation of the synthesis of the 2021 Bern works
Reminder of the “démembrement” variations and the different conceptions adopted in the national laws analysed.
(Mr Pascal Julien Saint-Amand/ France)
1st Part: The journey of the usufruct: elements of International Private Law
The “démembrement” (division of right of ownership) and the border
The competent judge
The applicable law
(Prof. Jean-Louis Van Boxstael / University of Leuwen – Belgium)
2nd Part: The circulation of the “démembrement” and its main civil and fiscal issues
- The quasi-usufruct
- The restitution claim (Mrs Maria Gutierrez / Spain)
- The inheritance deductibility of the debt of restitution (Mrs Francesca Ferrari / Italy)
- Tax treatment of subrogation (reinvestment) and extinction of the usufruct (Mr Julien Schlaeppi / Switzerland)
- UK Taxation during the « démembrement » and at the time of its extinction
(Messrs. Andrew Godfrey and Patrick Delas / UK)
3rd Part: Comparative analysis and strategy options
- Sale of an asset with division of right of ownership: possibilities offered by the Law of location of the asset
(Messrs. John de Bergeyck and Benoit Geubelle / Belgium)
- Purchase with division of right of ownership: origin of the transfer price (Me Rogério M. Fernandes Ferreira / Portugal)
- Usufruct or right of habitation: civil and fiscal aspects
(Mrs Lidia Closa / Spain
Mr Federico Tassinari / Italy)
Conclusions
(Mr Pascal Julien Saint-Amand / France)
Saturday 17 september 2022
09 am Extraordinary General meeting
10.00 Networking & Round Table LEXUNION
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- Reminder of Lexunion tools: Intranet (access, functionalities, software for recording/monitoring mandates)
- Newsflash: digitisation and digitalisation of the notarial profession in our member countries
11.30 Presentation of some Lexunion Assignments and some arisen issues
- Between France and Italy – « French-Italian Estate planning & reception of quasi-usufruct in Italy »
Mr Pascal Julien Saint-Amand / France
Mr Federico Tassinari / Italy
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- Between Switzerland and France – « A Franco-Swiss succession complicated in more ways than one »
Mr Philippe Frésard / Switzerland
Mr Guillaume Micolau / France
- Between Switzerland and Germany – « Question of interpretation of a Double Taxation »
Mr Quentin Bärtschi / Switzerland
12.00 Selection of legislative changes and national practices from 2021/22 that have an international impact in the areas in which Lexunion works
12.55 Close
Author : Marie Larivière
