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Real Estate

24 July 2020
Chelon Carr-Newbold Tax consequences of transferring Bahamian real property held by a company for estate planning

Bahamas - Lennox Paton

Bahamian real property is commonly held by a company which is incorporated in The Bahamas or another jurisdiction whose shares may be held by an individual or their nominee. A 'beneficial owner' is any person who is beneficially interested in the real property, including a beneficiary under a trust. This article considers the tax consequences of transferring Bahamian real property held by a company for estate planning purposes.

Authors: Chelon Carr-Newbold, Renai Martin
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Michael Lips Proposed federal act on rent payments during COVID-19 lockdown

Switzerland - Pestalozzi Attorneys at Law

The Federal Council recently submitted to Parliament a preliminary draft federal act on rent payments during the COVID-19 lockdown and opened the consultation procedure with the cantons, political parties and interested organisations. The act is a political decision and its constitutional basis is questionable. Further, a number of the suggested provisions leave room for improvement.

Authors: Michael Lips, Andrea Rohrer-Lippuner
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