CURRENT LAW 1st Quarter 2017

Focus: Real Estate and Tax Law

Contents: 1. Invalidity of Decorative Repair Clauses in Lease Agreements for Unrenovated Commercial Premises 2. Mixed Residential and Commercial Lease Agreement: Applicability of VAT 3. Notary Feed for Draft of Purchase Agreement: No Liability of Real Estate Agent 4. No Inheritance Tax on Residences used by the Owner himself 5.Reduced Purchase Price for Compnay Shares sold by a Third Party to Employee: Taxable Salary? 6. Bankruptcy of Real Estate Buyer: Seller’s Obligation to Pay the Full Amount of Real Estate Transfer Tax?