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Article L214-72 of the French Monetary and Financial Code

November 8, 2023

In all cases where provisions relating to property ownership or to companies and financial instruments require the name, first name and domicile of the holder of the assets or securities to be indicated, and for all transactions carried out on behalf of the co-owners, the name of the real estate investment trust or, where applicable, of a sub-fund of the trust may be validly substituted for that of all the…

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Article L214-73 of the French Monetary and Financial Code

November 8, 2023

In accordance with the conditions set out in the General Regulations of the Autorité des marchés financiers, a property investment fund is set up by a portfolio management company responsible for its management. The management company draws up the fund rules. These regulations provide for the establishment of a supervisory board made up solely of representatives of unit-holders. The Supervisory Board has a minimum of two members and a maximum…

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Article L214-74 of the French Monetary and Financial Code

November 8, 2023

The real estate investment trust is represented vis-à-vis third parties by the company responsible for its management. This company may take legal action to defend or assert the rights or interests of unitholders. The central administration of the real estate investment trust is located in France.

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Article L214-76 of the French Monetary and Financial Code

November 8, 2023

A real estate investment fund may be formed by cash contributions, contributions in kind of real estate assets mentioned in article L. 214-36, mergers or demergers. It may also be formed through mergers, demergers or conversions of non-trading property investment companies. Contributions in kind may be made to a real estate investment trust after it has been set up, in particular in the event of a merger with a société…

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Article L214-77 of the French Monetary and Financial Code

November 8, 2023

The redemption by the real estate investment trust of its units may be temporarily suspended by the management company when exceptional circumstances so require and if the interests of all unitholders so dictate, under conditions laid down in the general regulations of the Autorité des marchés financiers. The general regulations of the Autorité des marchés financiers shall in particular determine the cases in which and the conditions under which the…

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Article L214-79 of the French Monetary and Financial Code

November 8, 2023

I.-The management company is required to file the declarations stipulated in article L. 233-7 of the French Commercial Code, for all shares held by the undertakings for collective investment in real estate it manages. II – The provisions of articles L. 233-14 and L. 247-2 of the Commercial Code apply to the management company.

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Article L214-80 of the French Monetary and Financial Code

November 8, 2023

The companies referred to in 2° of I of article L. 214-36 in which the real estate investment trust holds a direct or indirect interest are covered by article 8 of the General Tax Code, are not liable, automatically or by option, to corporation tax or an equivalent tax, and may not hold, directly or indirectly, rights held as lessee relating to leasing contracts.

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Article L214-81 of the French Monetary and Financial Code

November 8, 2023

I. – The sums distributable by a real estate investment fund in respect of a financial year are made up of : 1° Distributable income relating to income earned by the fund, which is equal to the net income referred to in article L. 214-51, plus retained earnings, plus or minus the balance of accruals as defined by decree; 2° Capital gains from the sale of assets mentioned in 1°…

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  • Andorra+376
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  • Anguilla+1
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  • Argentina+54
  • Armenia (Հայաստան)+374
  • Aruba+297
  • Ascension Island+247
  • Australia+61
  • Austria (Österreich)+43
  • Azerbaijan (Azərbaycan)+994
  • Bahamas+1
  • Bahrain (‫البحرين‬‎)+973
  • Bangladesh (বাংলাদেশ)+880
  • Barbados+1
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  • Botswana+267
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  • Caribbean Netherlands+599
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  • Montserrat+1
  • Morocco (‫المغرب‬‎)+212
  • Mozambique (Moçambique)+258
  • Myanmar (Burma) (မြန်မာ)+95
  • Namibia (Namibië)+264
  • Nauru+674
  • Nepal (नेपाल)+977
  • Netherlands (Nederland)+31
  • New Caledonia (Nouvelle-Calédonie)+687
  • New Zealand+64
  • Nicaragua+505
  • Niger (Nijar)+227
  • Nigeria+234
  • Niue+683
  • Norfolk Island+672
  • North Korea (조선 민주주의 인민 공화국)+850
  • Northern Mariana Islands+1
  • Norway (Norge)+47
  • Oman (‫عُمان‬‎)+968
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  • Palau+680
  • Palestine (‫فلسطين‬‎)+970
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  • Saint Vincent and the Grenadines+1
  • Samoa+685
  • San Marino+378
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  • South Africa+27
  • South Korea (대한민국)+82
  • South Sudan (‫جنوب السودان‬‎)+211
  • Spain (España)+34
  • Sri Lanka (ශ්‍රී ලංකාව)+94
  • Sudan (‫السودان‬‎)+249
  • Suriname+597
  • Svalbard and Jan Mayen+47
  • Sweden (Sverige)+46
  • Switzerland (Schweiz)+41
  • Syria (‫سوريا‬‎)+963
  • Taiwan (台灣)+886
  • Tajikistan+992
  • Tanzania+255
  • Thailand (ไทย)+66
  • Timor-Leste+670
  • Togo+228
  • Tokelau+690
  • Tonga+676
  • Trinidad and Tobago+1
  • Tunisia (‫تونس‬‎)+216
  • Turkey (Türkiye)+90
  • Turkmenistan+993
  • Turks and Caicos Islands+1
  • Tuvalu+688
  • U.S. Virgin Islands+1
  • Uganda+256
  • Ukraine (Україна)+380
  • United Arab Emirates (‫الإمارات العربية المتحدة‬‎)+971
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  • Uzbekistan (Oʻzbekiston)+998
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  • Vietnam (Việt Nam)+84
  • Wallis and Futuna (Wallis-et-Futuna)+681
  • Western Sahara (‫الصحراء الغربية‬‎)+212
  • Yemen (‫اليمن‬‎)+967
  • Zambia+260
  • Zimbabwe+263
  • Åland Islands+358

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75001, Paris France
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75001, Paris France
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