In 2024, land acquisition in Victoria faces the impact of some notable tax changes which demand closer scrutiny from both vendors and purchasers. Navigating these tax intricacies will undoubtedly shape the success of your acquisitions and sales.

The reimbursement to a Swiss company by a Luxembourg company of the entire dividends received from a French company does not exclude the status of the beneficial owner and the exemption of the French witholding tax.

Many non-residents have retained property in France that they rent out -as non-professionals- during their absence. In many cases, the income they derive from this activity exceeds their other incomes in France, often non-existent as they carry out their professional activity abroad. 

The opening of borders and the intensification of international economic relations lead to ever-increasing geographical mobility. Real estate transactions are not exempt from this phenomenon and increasingly involve an element of foreignness

On 19 September 2023, the NSW Treasurer handed down the 2023-2024 NSW State Budget. The Treasury and Revenue Legislation Amendment Bill 2023 will, once passed, implement several key measures announced in the Budget.