France: Real Estate and Construction

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Article
In-House Counsel Ask the Questions: Infrastructure Arbitration Worldwide
Senior in-house counsel and arbitration practitioners gathered during Paris Arbitration Week 2026 to examine the evolving landscape of dispute resolution in major construction and infrastructure projects. The discussion explored critical strategic decisions facing parties in large-scale infrastructure disputes, from selecting appropriate resolution mechanisms to optimizing costs and ensuring enforceability across jurisdictions. Drawing on historical context and contemporary practice, the session addressed h
France Litigation
KG
K&L Gates LLP
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Article
Company Whose Assets Consist Predominantly Of Real Estate: Interpretation Under French Domestic Law
The French Supreme Court has clarified how to interpret the concept of a legal entity whose assets consist principally of immovable property when this concept is not defined in an applicable tax treaty. The decision addresses whether interests held by family members and indirect holdings through intermediary entities must be considered when determining if a company falls within the scope of real estate provisions in tax treaties.
France Tax
DA
Delsol Avocats
Article
Nouveau formalisme requis pour les cessions de titres de sociétés à prépondérance immobilière
La France impose désormais un nouveau formalisme pour les cessions de parts ou actions dans des sociétés à prépondérance immobilière, exigeant l'intervention d'un notaire, avocat ou expert-comptable sous peine de nullité. Cette réforme, entrée en vigueur le 27 juin 2026, vise à renforcer la lutte contre le blanchiment et les fraudes fiscales en imposant l'intervention de professionnels assujettis aux obligations de vigilance.
France Tax
MB
Mayer Brown
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