The 22nd annual LEXUNION conference was held from September 18 to 20, 2025, in Paris, with the aim of developing members’ skills in structuring the acquisition of second homes in an international context and analyzing the problems associated with unstructured acquisitions or structures that have become unsuitable. The event was organized by the Althémis Group, notary, and sponsored as usual by Coutot-Roehrig, as well as by Société Générale – Private Banking Luxembourg for the occasion, both of whom we warmly thank.
This event broke attendance records, with almost 90 members of the LEXUNION network participating in the debates and benefiting from the exchanges.
The scientific programme and speakers were as follows:
Friday 19 September 2025
9.00 am Opening of the conference (Hotel M Social – Salon Grand Opéra) – Greetings, introduction
Mr Julien Schlaeppi (Switzerland)
9.05 am Presentation of our sponsors
COUTOT & ROEHRIG et SOCIÉTÉ GÉNÉRALE
Messrs. Guillaume Roehrig et Benoît de Chanaleilles)
Messrs. Frédéric Valentin et Thibaud Sylvestre)
09.15am Start of Lectures – Introduction
Mr Pascal Julien Saint-Amand (France)
Part 1 : Overview of the process of acquiring a property
- Focus on the duration of the process, the time of the transfer of ownership, risks and points of attention specific to different countries Focus sur la durée du processus | UK Specificities
Mr John de Bergeyck (Belgium)
Mr Gareth Ledsham (United-Kingdom) - Specificities and limits concerning non-resident buyers in some countries
Mr Troels Rovsing Koch (Denmark)
Mrs Francesca Ferrari (Italy)
Mr Quentin Bärtschi (Suisse)
Part 2: The usual chapters of a classic deed of purchase
Highlighting the main specific points, usual annexes etc.
(Mr Nick van den Bergh (Netherlands)
Part 3 : The classic acquisition schemes for a second home
Indirect acquisition through a company etc.: presentation of the countries that use this method of acquisition, and the reasons for indirect acquisition.
Is it useful, worthwhile or advisable to buy abroad through a domestic tool?
Mr Pascal Julien Saint-Amand (France)
Mr Rogério Fernandes Ferreira (Portugal)
Mrs Angharad Lynn & Mr Gareth Ledsham (United-Kingdom)
Part 4 : The tax consequences of a direct acquisition (or indirect) both in the country of domicile and in the country where the second home is located
- The acquisition – Comparative analysis of applicable taxation (registration duties etc.)
Mr Philippe Frésard (Switzerland)
- The ownership – Comparative analysis of applicable taxation in the most popular countries for purchasing a second home (Income Tax, Wealth Tax, other taxes, property tax etc.)
Mr Pascal Julien Saint-Amand (France)
Mr Enrico Doria (Italy)
Mrs María Gutierrez (Spain)
Mr Rogério Fernandes Ferreira (Portugal) - The onerous Transfer – Comparative analysis of applicable taxation in the most popular countries for purchasing a second homes (Capital gain tax etc.)
Mr Pascal Julien Saint-Amand (France)
Mr Enrico Doria (Italy)
Mrs María Gutierrez (Spain)
Mr Rogério Fernandes Ferreira (Portugal) - The free of charge transfer – Comparative analysis of applicable taxation in the most popular countries for purchasing a second home (Gift and Inheritance tax etc.)
Mr Pascal Julien Saint-Amand (France)
Mr Enrico Doria (Italy)
Mrs María Gutierrez (Spain)
Mr Rogério Fernandes Ferreira (Portugal)
Conclusions
Mr Pascal Julien Saint-Amand (France)
Saturday 20 September 2025
9.00 am Extraordinary General Meeting
9.45 am Follow up Work
Part 5 : Overview of the bank financing tools
Financing by a bank of the country of domicile or in the State in which the property is located?
Types of guarantees that may be requested by such a bank – Implementation of costs
Messrs Frédéric Valentin & Thibaud Sylvestre / Société Générale – Private Banking)
Mr Manfred Richter (Germany)
Part 6 : The problems associated with unstructured acquisitions or when the structures of the country of location of the asset have become unsuitable
The concerned countries will present the main restructuring schemes for dealing with a situation that has become unsuitable as a result of a change in a tax treaty, some new legislative provisions or new developments in case law, etc. (but taking into account civil and/or tax parameters). It will illustrate the bilateral situations encountered
Mr Pascal Julien Saint-Amand (France)
Mrs Angharad Lynn & Mr Gareth Ledsham (United-Kingdom)
11.40 am Conference: The Danish notarial system
Mr Troels Rovsing Koch (Denmark)
12.00 pm Selection of legislative changes and national practices from 2024/25 that have an international impact in the areas in which Lexunion works
01.15 Close
Author : Marie Larivière
