Handling real estate purchase transactions

Due to the unfavorable amendment of the Corporate Income Tax Law and the CIT taxation of limited partnerships, the firm’s lawyers prepared a transaction based on the limited liability company structure. Numerous mechanisms have been introduced to secure the investor’s claims, such as: assignment by way of security of the contractor’s shares in the limited liability company, power of attorney to establish and record a mortgage, accession to the debt of entities with capital ties to the contractor, blank promissory note.