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 22 March 2019

Office tax in the Île-de-France: pushing consistency to the limit, or how to charge the office tax on an undeveloped site!

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FUNDAMENTALS


RENTALS

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gestion

Real estate taxation, investment assets: rentals

> Introduction
>VAT - CRL

> Profits tax
> Local taxation
> Tax audit


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
Real property wealth tax
Gifts / Inheritances
Subdivision


INTERNATIONAL

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Internatial investments: French tax aspects

Introduction
> Institutional investors / Companies
> Private individuals

TAX AUDIT
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Tax audit


Introduction: the 2 main operations in real estate business

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Introduction: the 2 main operations in real estate business

In the real estate business, acquisition and disposal of the real estate asset are the two most important operations, in that they crystallise the object of the investment and the outcome of the operation: frequently it is the capital gain on disposal that marks a successful outcome for the operation.

In tax terms, and for this reason, the sale gives rise to taxation.

Furthermore, a real estate asset is not like other types of asset. By its very nature, it is “immoveable”, and if it is located in France, merely transferring its ownership will give rise to payment of tax, regardless of whether or not the operation generates a profit.

An in-depth understanding of these tax arrangements is therefore an essential requirement prior to any acquisitions or disposals of real estate assets.