US EditionThe Failure of Real Estate Developers and the Fate of Rental Investment: the Importance of the Tax Rescript in Case of Delay in Delivery
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The rental investment in France, notably through the Pinel scheme, offers significant tax advantages to individuals acquiring new housing or in the future state of completion (VEFA). However, these benefits are conditional on strict deadlines, including a deadline of completion of 30 months from the signature of the authentic act of acquisition. In the event of a default of the real estate developer resulting in a delay of delivery, which is fre…
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