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).
> Read more ...FOLLOW
- The regime governing property dealers... 22/09/2016
- The Lupa ruling: new tax uncertainty... 26/07/2016
- Pierre Appremont joins Kramer Levin 17/06/2016
- VAT and compensation for early cancellation of a lease 14/06/2016
> All news
FUNDAMENTALS
RENTALS
Real estate taxation, investment assets: rentals
ACQUISITION/DISPOSAL
Tax aspects of acquisitions/disposals of real estate asset
> Introduction
> Real estate asset
> Real estate investment company
> Leasing
DEVELOPMENT
Taxation of real estate asset, as a part of stock
> Introduction
> Development operations
> Acquisition and resale
> Profits tax
STRUCTURATION
Tax aspects of the legal methods oh holding investments
> Introduction
> Unregulated structures
> Regulated structures
INDIVIDUALS
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
Internatial investments: French tax aspects
> Introduction
> Institutional investors / Companies
> Private individuals