Subdivision of ownership

Subdivision of ownership 

Subdivision is possible under French law.

The attributes of ownership may be separated as follows:

  • Usus: right to use the object

  • Fructus: right to collect the fruits of the object

  • Abusus: right to dispose of (sell, destroy) the object.

Usus and fructus constitute: Usufruct.

Abusus constitues Bare ownership

Usufruct may have a fixed duration or be for life (the most common situation). If the beneficiary is a legal entity, usufruct may not last for more than 30 years. 

In tax terms the subdivision of the ownership of real estate assets has numerous consequences.


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