Yes, but under certain conditions. Your spouse can benefit from this exemption if the signing of the authentic sale deed occurs within two years of his entry into the nursing home (Article 150 U, II, 1°ter CGI and BOI-RFPI-PVI-10-40-20 §80 and 90). Other conditions must also be met (income cap…
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No. The date of the sale’s reiteration before the notary is not conditional on the tenant’s departure.
A taxpayer is liable for the real estate wealth tax when the total value of their real estate assets exceeds €1,800,000 (Article 964 of the French General Tax Code). In the situation described, the law provides that the property must be declared at its full ownership value in the usufructuary’s…
Yes. The law provides that when the seller has not sold their property within three years following the municipality’s decision not to exercise its pre-emption right, the municipality regains this right (Art. L213-8, paragraphe 2, Urban Planning Code).
Yes, in principle, if only some of the undivided co-owners wish to enter into a lease on an undivided property, they must hold at least two-thirds of the undivided rights in order to do so. However, this rule does not apply to leases on agricultural real estate (art. 815-3, 4°…