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Fractional Vacation Real Estate Ownership
More and more people are opting to own fractional vacation property, vacation clubs, and shared vacation homes. These arrangements can involve a single home, or a large resort development, and can be organized by a small group of family or friends, an individual buyer or seller, a Realtor, or a developer. The articles, links and resources on this page relate to fractional real estate ownership and development of vacation or resort property. To learn more about the fractional ownership legal services offered by Sirkin & Associates, visit Our Services.
Fractional Vacation Ownership Questions and Answers
Comprehensive FAQ on all aspects of fractional ownership for the buyer, seller, Realtor or novice developer.
Analyzing, Comparing and Choosing Among Fractional Ownership Options
This article is intended to help you understand, analyze and compare fractional vacation ownership options, ranging from buying into an individual home or condominium with friends or family, to buying into a private residence club resort offered by Ritz Carlton or Four Seasons.
Analyzing Fractional Ownership Potential of Individual Homes and Condominiums
This article will help vacation home owners and real estate agents determine whether marketing fractional ownership shares is viable and makes economic sense, and describe the steps and costs involved in creating and marketing fractional ownership interests.
Analyzing Fractional Ownership Potential of Resort and Multi-Unit Developments
Many hotels, inns, resorts, and multi-unit developments have fractional sale potential. This article will help owners and developers of resort and multi-unit properties determine whether offering fractional ownership is viable and makes economic sense.
Fractional Ownership 101
A quick introduction to fractional real estate ownership, vacation clubs, timeshares and other fractional property.
Fractionals: Timeshares With A Makeover?
Understand the differences between fractional ownership and timeshares.
The Logic of Fractional Ownership
A comparison of fractional ownership to whole ownership.
Fractional Ownership Financing Resources
Sirkin’s Fractional Ownership Regulation Guide
Disk with a complete text of laws, regulations and filing requirements for fractional and timeshare real estate sales and projects for all 50 states plus a summary of the most critical aspects of each state's law in 5-7 bullet points
2009 European Fractional Ownership Directive
This new Directive applies to fractionals and PRCs, deeded or non-deeded, equity or non-equity, ranging from a single home up to many units, when the property is located in Europe or where marketing is targeted at European residents.
Taxation of Fractional Vacation Home Interests
Analysis of tax issues related to fractional vacation home sharing and vacation home co-ownership including fractionals, time shares and time share estates (210 KBytes, PDF)
Tax Aspects of Fractional and Shared Ownership of France Property Owned By Non-French Residents
Tax issues for fractional and shared ownership in France; key concepts in French real estate transactions, taxation and treaties; tax effects of various fractional ownership structures; tax consequence of vacation rentals and commercial characterization (346 KBytes, PDF)
Fractional Ownership From the French Perspective
Le Parrain du Fractionals? Interview with Andy Sirkin in the Paris newspaper La Tribune (Francais) (87 KBytes, PDF)
Own a Slice of The Ideal Vacation with Fractional Ownership
Article from Luxury Travel Magazine (summer 2007) (27546 KBytes, PDF)
California Fractional and Time Share Law
California law relating to fractional vacation home sharing and fractional vacation home co-ownership including time-share and fractional ownership arrangements (977 KBytes, HTM)
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