122 results found

The recent bankruptcy of real estate development companies has highlighted a series of complex but fundamental questions surrounding completion and/or reimbursement guarantees issued in the context of off-plan sales (ventes en l'état futur d'achèvement) ("VEFA").

As the world's digital pathways multiply and thicken—and even begin, perhaps in some ways, to rival the world's road networks—any sector slow to start using them is increasingly conspicuous.

In my last article, I provided an overview of the requirements for determining whether an entity is acting as a principal or an agent. I want now to look

In the accounting world, the hottest topics at the moment surround three major new International Financial Reporting Standards: IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers ...

The Circular reminds of the notification obligation of Luxembourg investment vehicles, even though they do not own real estate in the Grand Duchy of Luxembourg.

The Luxembourg reform of residential lease agreements took a turn this week, as the Luxembourg government approved major amendments to Bill 7642 on Monday 15 April 2024.

On 25 June 2025, the Luxembourg Parliament is expected to adopt the draft law extending several temporary housing tax incentives originally introduced...

Does the change in the French-Luxembourg Tax Treaty bring an end to tax efficient real estate structuring in France?

A request for its exemption from the second round of voting was filed with the State Council. Most provisions will enter into force on 1 January 2021. The most notable tax measures

On 14 October 2020, the Luxembourg government published the 2021 budget bill of law (the Bill).

When it comes to preparing for and dealing with life after Brexit, there's no clearly ‘right' path for PERE fund managers to follow.

On the occasion of Paperjam's 5th Real Estate Seated Dinner Party feat Paperjam x LuxReal Awards 2025, organised by Paperjam Club and LuxReal on 02 October at Casino 2000...

The financial crisis of 2008 has highlighted the importance of thorough risk management processes, especially in the real estate sector.

Traditionally, banks in Europe were the largest providers of debt finance. According to Morgan Stanley, in 2012 banks and banking products accounted for 90%-95% of the market in Europe.

The budget bill introduces several tax measures in favour of social equity aiming to address the impact of the COVID-19 pandemic and support a sustainable recovery.

Following a change in UK law in 2015, it has become harder for non-UK residents to make tax-efficient investments in UK property.

The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB) have announced that no