LATEST NEWS

26 JULY 2016

The Lupa ruling: new tax uncertainty regarding sales of real estate companies!  

The subject is a quite difficult one as it involves the application of the Quémener ruling1 to restructuring operations carried out after the acquisition of an SCI [société civile immobilière, real estate partnership] (or an SNC [société en nom collectif, partnership]) that is not subject to Corporate Income Tax (CIT) where there is a deferred capital gain on the real estate assets it owns. 

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FUNDAMENTALS


RENTALS

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gestion

Real estate taxation, investment assets: rentals

> Introduction
> VAT and CRL

> Profits tax
> Local taxation


ACQUISITION/DISPOSAL

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acquisitions

Tax aspects of acquisitions/disposals of real estate asset

Introduction
> Real estate asset
Real estate investment company
Leasing


DEVELOPMENT

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Taxation of real estate asset, as a part of stock

> Introduction
Development operations

> Acquisition and resale
Profits tax

 


STRUCTURATION

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Tax aspects of the legal methods oh holding investments

Introduction
Unregulated structures 

Regulated structures 


INDIVIDUALS

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Taxation of the real estate assets of private individuals

> Introduction
> Rental income
Capital gains on real estate
Furnished rentals
Wealth tax
Gifts / Inheritances
Subdivision


INTERNATIONAL

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Internatial investments: French tax aspects

Introduction
> Institutional investors / Companies
> Private individuals