Commercial Leases/Business Goodwill
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Title 1: Formation of the lease agreement
Chapter 1: Term
Chapter 2: Obligations of the parties
I: Agreement of the parties
II: Actual and genuine rent
III: Flat-rate rent
IV: Variable or binary rent/Turnover clauses
V: Single-purpose premises
VI: Indexed rent
VII: Step rent
VIII: Rents paid in advance/security deposit
B: Classification
Section 2: Rental value
Section 3: Revision during the lease term
Title 3: Change of use
Title 4: End of lease
Title 5: Assignment of the lease
Title 6: Procedure
Part 2: Business goodwill
147. Lawfulness
1 minute de lecture
No legal text governs the key money, which the tax administration defines as a “sum of money that the owner or, where applicable, the principal tenant, of premises for commercial, industrial, or artisanal use requires from a tenant, in addition to the annual rent” . A long-standing accepted practice , it is materialized by the payment, upon entry into the premises, of a certain capital sum acquire …