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Fractional Ownership and Timeshare Law

Articles on fractional ownership and timeshare law throughout the United States and Europe as well as resources to help you find the law in your jurisdiction.
Sirkin’s Fractional Ownership Regulation Guide
Law, regulations and filing requirements for fractional ownership, residence clubs and timeshare for all 50 states with bullet point summaries
California Fractional Ownership & Timeshare Law
Full text of California law on timeshare, fractional ownership, and residence clubs, including registration, advertising, sales, contracts and owner protection (977 KBytes, HTM)
E.U. Fractional Ownership & Timeshare Directive
Regulations for fractional ownership, residence clubs, and timeshare sales, contracts and disclosure for every European country with bullet point summary
Income Tax Aspects of Fractional Ownership
Learn whether dues and expenses paid by owners of residence clubs, timeshares and other fractional ownership arrangements tax deductible (210 KBytes, PDF)
Fractional & Shared Ownership of Property in France: Tax Considerations
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)



Learn More About Fractional Ownership

This site contans many articles on all aspects of fractional ownership, categorized for easy navigation under the links below.

General Information on Fractional Ownership
Designing and Creating Fractional Ownership Arrangements
Marketing and Selling Fractional Ownership
Fractional Ownership and Residence Club Buyer Guide
Operating and Managing Fractional Ownership Groups
Fractional Ownership Resources
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