The division of the right of ownership (“démembrement de propriété”) in a cross-border context: practical civil and tax implications
The Congress held in Bern (Switzerland) on 17 and 18 September 2021 gathered lawyers from the member law firms of the LEXUNION International, Legal & Notarial Strategies (hereinafter LEXUNION) network, to discuss the practical civil and tax implications of the division of the right of ownership (the well known “démembrement de propriété” of the continental Law) in a cross-border context.
The work focused on the analysis of the division of the right of ownership (“démembrement”) in each of the national laws of the participating countries, and where this division does not exist, on the approximate solutions used in the context of family and wealth strategies.
They will serve as a starting point for the analysis of the circulation of the right of ownership (“démembrement”) in the various countries concerned at the at the XIX Annual Congress to be held in Cologne (Hotel Ernst Excelsior) from 15 to 18 September 2022.
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