Fractional Ownership and Timeshare Law

Is Selling Your Home or Resort as Fractional Ownership Is Legal? Is Filing and Registration Required?

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)