LATEST NEWS

22 SEPTEMBER 2016

The regime governing property dealers and the partial non-observance of the commitment to resell: still not too late to claim a refund or request an adjustment!  

Pursuant to article 1115 of the French Tax Code (FTC), the acquisition of properties by a taxable person subject to VAT, made with a commitment to resell within five years, will be subject to registration fees at a rate of 0.715% instead of 5.80% (or 6.40% in the Ile-de-France region).

Should this commitment to resell not be met, the purchaser must pay the difference in fees, plus late-payment interest at a rate of 4.80% per annum (article 1840 G ter of the FTC). 

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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