The growing number of real estate investments by both foreigners in France and French nationals abroad made it necessary to address in this article the application of the presumption of French article 751 in a cross-border context.
More generally, however, the impact of foreign legislation on dismembered acquisitions is examined:
- either they are unfamiliar with this institution and adopt different solutions,
- or, if they are aware of it, they also introduce anti-abuse measures.
Investments of this kind call for extra vigilance to avoid the pitfalls of the countries concerned, both in terms of the location of the assets and the residence of the investors.
Read the article by Pascal JULIEN SAINT-AMAND, Notaire Althémis Paris, and Eric PORNIN in issue 2/2023 of Actes Pratiques et Stratégie Patrimoniale, published by LexisNexis.
This article is only available in French.