I understand that the WTS operates the same here in the USa, where the Congregation corporation by-laws deed the Kingdom Hall to the Society in the event of the dissolution of a congregation. This is done to protect the Society from losing the Kingdom Hall to ex-JWs who take control, such as happened in Bonham, Texas. The actual recorded deeds do not show the Society as having title, but the title is transferred from the dissolved congregation. I do not fault the Society for doing this. They were foolish not to do it in the first place. I have no doubt that today, in other countries, the Society has a legal "Holding Corporation" that is the beneficiary in the event anything should happen to a Branch Corporation.
This is also commonly done in other denominations. The proceeds from the sale of such transferred assets are then dedicated to a charitable cause approved by the General Conference, Synod, or Convention. This prevents some few remaining locals from seizing the Church, and then making a personal profit from the sale of the assets. And this has happened in the case of some totally independant churches not affiliated with a Convention. When the congregation dwindles, and there are maybe one or two Directors left, they simply sell the church and pocket the proceeds.
The difference between the Watch Tower Society and other denominations, is that the Society takes the proceeds and donates it to whatever fund "within" the Society that they wish to doante. Whereas other denominations will forward the proceeds os a church sale to the charity selected by the individual church. Thus, the Denomination does not benefit from the demise of a local church. The Elders of a Kingdom Hall could do the same, if they so chose. But, I am certain that they would never deviate in this matter from what the Watch Tower Society directs. - Amazing
