ANNEX TO THE CONVENTION : Regulations respecting the laws and customs of war on land #Section III : On military authority over hostile territory - Art. 55.
Art. 55. The occupying State shall only be regarded as administrator and usufructuary of the public buildings, real property, forests and agricultural works belonging to the hostile State, and situated in the occupied country. It must protect the capital of these properties, and administer it according to the rules of usufruct.