End of the deep freeze

Article Abstract:

Some aspects of the French real estate legislation were reformed during 1996. Security staff are required in large retail outlets and shopping centres in towns with more than 25,000 residents. Special permission is required to open hotels with more than 30 bedrooms and shops of a certain size. The applicants of the permits must carry out their plans within a period of three years or two years if the project requires additional planning permission. In some areas of France an insect statement will be necessary to ascertain that termites are not infesting a property.

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Postcard from France

Article Abstract:

There have been a number of changes to laws relating to property deals in France. The scope of the research which all property owners must undertake to establish the presence of asbestos has been extended. In the area of corporation tax, a further surcharge of 15% has been introduced for financial years ending in 1997 and 1998 and 10% for financial years ending in 1999. The rate of stamp duty per page applicable to certain documents has been increased from FFr34 to FFr38 for standard-size pages.

Public Finance Activities, Corporate Tax Rates, Taxation, Corporate taxes, Corporations, Stamp-duties, Stamp duties, Tax policy, Tax rates

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Recent developments

Article Abstract:

A number of legal changes have been introduced in the French real estate market recently. These include a new article in the Civil Code which obliges the developer to provide certain guarantees to the building contractor about the payment of the contract price and new insolvency legislation which has particular relevance for commercial leases. Other legislation has dealt with planning taxes, office development permits and corporate structure.

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