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The return of the SIIC III regime for leasing operations?

February 2009 - Real Estate & Property. Legal Developments by Lefèvre Pelletier & associés .

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The regime set out in Article 210 E of the General Tax Code (SIIC III – reduced taxation on capital gains arising on disposals of real estate assets to a property company making a public issue, or approved by the AMF [the French markets authority]) is to be modified by the amending Finance Law for 2009, currently being debated, in order to include operations financed through leasing.


Pierre Appremont

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Tel: +33 (0)1 53 93 30 12


Samuel Drouin

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Tel: +33 (0)1 53 93 39 10