LATEST NEWS

25 NOVEMBER 2016

Tax News: dividing-up of SCI shares: a strictly limited tool!  1/2

Charging of losses on land: the prerogative of the usufructuary or of the bare owner?  

In 2016, we have seen a number of decisions concerning the use of dividing up the ownership – which under French law consists of splitting full ownership of an asset into 2 distinct rights: usufruct and bare ownership – of shares in an SCI (société civile immobilière, real estate partnership). 

In particular, the Administrative Court of Appeal (“ACA”) of Bordeaux ruled on the setting-off of losses on land (usufructuary or bare owner) realised by splitted SCI in a decision of 15 March 2016*.   

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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