Real Estate

26 Jul 2023

Belgium: Changes to the conditions of application of the Belgian property tax allowance in the Brussels region

As from 1 April 2023, purchasing a first home in the Brussels Region will become more tax efficient. The tax-exempt part of the transfer fee has been raised and first-time buyers who…

12 Jul 2023

Italy: Transfer of shares for foreign companies Holding real estate in Italy – capital gains

In order to standardise the taxation criteria previously in force, paragraphs 96 to 99 of the 2023 Budget Law (No. 197 of 29 December 2022) amended the regulations on the…

29 Jun 2023

Portugal: The acquisition of real estate with cryptocurrencies in Portugal

SUMMARY The Portuguese Notaries’ Association has announced that it will publish an internal regulation to regulate real estate acquisitions made using cryptocurrencies, in cases where conversion to legal tender does…

16 May 2023

France: New reporting obligation in France for owners of property for residential purposes

A gradual reduction in residence tax on French real estate was initiated in 2018. This reform has led to total exemption from this tax for primary residences as from 1…

3 May 2023

Switzerland: Fiscal reclassification of indirect property ownership in Switzerland: caution required!

While to date the indirect holding – i.e. through the French mechanism of the Société Civile Immobilière (property investment company, hereinafter “SCI”) – of real estate in France by Swiss…

19 Apr 2023

Switzerland: Swiss reform of legislation on construction defects: protection for buyers!

Swiss construction law and real estate sales law, although satisfactory in general, are not without their idiosyncrasies, the practical significance of which sometimes turns out to be rather unfortunate. Take,…

Suisse Réforme suisse du régime légal des défaut de construction Lexunion

23 Feb 2023

Belgium: Asbestos certification in the Flemish Region

Asbestos, a material that can still be found in many buildings in Belgium, is still responsible for health problems and a number of deaths every year. One way to combat…

Belgique Certificat amiante en Région flamande Lexunion

26 Dec 2022

ITALY: The “first home under 36” benefits

To promote housing autonomy for young people under the age of 36, Law Decree no. 73/2021 (known as the “Sostegni bis” decree) introduced new tax benefits on indirect taxes (VAT,…

Italy: The Italian Constitutional Court rules on children's surnames

Italie: La Cour constitutionnelle italienne statue sur le patronyme des enfants

5 Sep 2022

Portugal : Buying real estate using cryptocurrencies

The use of cryptocurrencies as a means of payment is nothing new in Portugal. However, the buying of real estate using cryptocurrencies has only recently gained prominence. The fact that…

PORTUGAL : ACHETER DE L’IMMOBILIER EN UTILISANT DES CRYPTOMONNAIES

27 May 2022

XIX Congress 2022 in Köln (15-18 September 2022)

The division of the right of ownership (or well known “démembrement de propriété” of the continental Law) in a cross-border context. (topic covered in two Congresses (2021 – 2022))

Real Estate

Belgium: Changes to the conditions of application of the Belgian property tax allowance in the Brussels region

Italy: Transfer of shares for foreign companies Holding real estate in Italy – capital gains

Portugal: The acquisition of real estate with cryptocurrencies in Portugal

France: New reporting obligation in France for owners of property for residential purposes

Switzerland: Fiscal reclassification of indirect property ownership in Switzerland: caution required!

Switzerland: Swiss reform of legislation on construction defects: protection for buyers!

Belgium: Asbestos certification in the Flemish Region

ITALY: The “first home under 36” benefits

Portugal : Buying real estate using cryptocurrencies

XIX Congress 2022 in Köln (15-18 September 2022)

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