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Real Estate

27 March 2020
Sophie Warburton Observations about linked property transactions under Stamp Duty Law

Cayman Islands - Ogier

In late 2018 the Stamp Duty Law (Revised) was amended in order to eliminate the growing practice of reducing stamp duty due to the government by means of linked property transactions (LPTs). Essentially, the reason for introducing the LPT provisions was to ensure that stamp duty is calculated on the total value of the raw land and the dwelling constructed on that land in the case of an LPT where a development scheme links the purchase of the raw land with the subsequent construction of a dwelling.

Author: Sophie Warburton
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Michael Lips E-governance for building permits

Switzerland - Pestalozzi Attorneys at Law

In response to growing market needs, several cantons have introduced an electronic procedure for building permit requests. The improved applications and increased transparency with regard to the documentation and the status of building permit procedures enable planners to carry out projects more efficiently. This is a major advantage, especially for institutional investors and project developers.

Authors: Michael Lips, Evelyn Frei
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