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    3T (payment to the landlord)

    Principle

    When a developer pays a tenant to vacate a property (for construction purposes), the payment may be taxable as a capital gain or as income.

    Exemption

    In the framework of evacuation-construction, payments to tenants may benefit from designated exemptions.

    Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.