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.


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