Individuals who are not citizens of a European Member State may not acquire any immovable property unless they are granted a permit. However there are certain exceptions to this general rule:
- The acquisition of a grave, or a site for a grave.
- The redemption of any ground-rent or other burden encumbering any immovable property lawfully acquired by the non-resident person.
- Immovable property devolving as a result of death, on any person, wherever resident, provided that the person from whom the property devolves had acquired such immovable property, where applicable, in accordance with the provisions of Chapter 246.
- The acquisition of any further divided or undivided share in immovable property by any person, wherever resident, where such person had previously lawfully acquired a share in the immovable property.
- The transfer of immovable property in an inheritance between co-heirs.
- The partitioning of immovable property between co-owners.
- The acquisition of immovable property by a company or other commercial partnership, not being a non-resident person, from one or more of its members holding over 50% interest in, or of, its share capital.
- The donation of immovable property to a spouse, descendant or an ascendant in the direct line and their relative spouses, or in the absence of descendants to a brother or sister and their descendants, provided such immovable property had been acquired in accordance with the provisions of Chapter 246, where applicable.