Immobilien und Bauen

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  •  
    13/02/2025
    South Africa

    The Expropriation Act 13 of 2024

    The Expropriation Act 13 of 2024 (the “Act”) was signed into law on 20 December, 2024 and it aims to: (1) provide for the expropriation of property for a public purpose or in the public interest; (2) regulate the procedure for the expropriation of property for the purposes stated, including payment of compensation that is just and equitable; and (3) lastly, to identify instances where the provision of nil compensation may be just and equitable for expropriation in the public interest. The Act also repeals the Expropriation Act 63 of 1975 (the “1975 Act”).Expropriation is...
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  •  
    06/02/2025
    Belgium

    From tax reform to the quicksands of Arizona

    GB NL FR
    1. The topics addressed by the coalition agreementAfter eight months of negotiations, Belgium’s new federal government, known as the Arizona coalition, has been established and has reached an agreement on numerous issues including tax reform.The following article summarises the tax proposals of the new coalition government in Belgium:2.  Companies2.1. Dividend received deduction The tax regime of “Dividend received deduction” (arising from the transposition into Belgian law of the regime provided for in the European Parent-Subsidiary Directive) aims, under certain...
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  •  
    06/02/2025
    Belgium

    Belgian government agreement 2025-2029: key measures impacting the real estate sector

    GB NL FR
    The Belgian federal government has reached a new agreement for 2025-2029 that provides for the introduction of significant reforms in taxation, investment, and the energy transition. Upon their adoption, these measures will have a substantial impact on the real estate sector, including property owners, investors, and developers.Below is an overview of the key changes that were announced.1.  Investments and economic attractivenessCombating tax optimisation in the transfer of shares in real estate companiesThe Government intends to introduce specific measures aimed at curbing legal structures...
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  •  
    05/02/2025
    Ungarn

    Hungarian ruling could make credit institutions increasingly liable for AML breaches

    A recent landmark judgment by the Metropolitan Court of Appeal may represent a pivotal shift in the tort liability of credit institutions stemming from violations of anti-money laundering (AML) regulations. According to the court, if a financial institution fails to suspend a suspicious transaction in violation of AML rules and executes a transaction involving funds originating from a criminal act, the financial institution may bear tort liability vis-à-vis the original victim of the fraud.The following article provides a detailed overview of this appellate court decision, and the implications...
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  •  
    29/01/2025
    Belgium

    Entry into force of Book 6 of the Civil Code on ex­tra-con­trac­tu­al liability: impact of the abolition of the qua­si-im­mu­ni­ty of sub­con­trac­tors in the real estate sector

    GB NL FR
    On 1 January 2025, the new Book 6 of the Civil Code on extra-contractual liability entered into force. The new legislation abolishes the quasi-immunity of auxiliaries (including subcontractors), with potentially significant consequences for the real estate sector.1.     Old regime: quasi-immunity of subcontractorsUnder the old regime, auxiliaries involved in the performance of a contract benefited from protection known as “quasi-immunity”. In the real estate sector, this quasi-immunity applies in particular to the subcontractor, vis-à-vis the principal (maître...
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  •  
    24/01/2025
    England and Wales

    The (roof) space race: key con­side­ra­ti­ons for rooftop solar PV in the logistics sector

    Developers, investors and occupiers of land across a wide range of sectors, including logistics, are increasingly seeing opportunities in the installation of rooftop solar PV apparatus. This comes in the context of a favourable policy environment:the previous Conservative administration introduced permitted development rights for domestic rooftop solar, removed the 1MW limit on solar permitted development rights for non-domestic premises in England in December 2023 and launched a “Solar Taskforce”; andthe Labour Government, in pursuance of a rooftop solar “revolution”, has...
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