Our real estate tax team is made up of ten attorneys with specific skills in the field of real estate. They are experts in a full range of issues including direct and indirect tax related to acquisition, possession and sale of real estate (land registration fees, corporate tax, real estate VAT, 3% tax and real estate-specific tax).
Our team is more specifically in charge of structuring investment vehicles (including SIIC and OPCI) and the underlying flows. We intervene during asset and share deals as well.
Our international skill set is supported and strengthened by Taxand network experts, notably in Luxembourg and the Netherlands.
The decision of the Danish Supreme Court of 9 January 2023[1] has confirmed the possibility of applying the tax treaty between the country of the source of income and the country of the beneficial owner (versus the country of the apparent recipient) for the purpose of exemption from withholding tax. This defence in case of […]
On December 17, the Finance Act for 2021 has been voted by Parliament. Now the terms of application of this tax credit are final under confirmation of the Constitutional Council As a reminder, the measure aims at granting a tax credit, equal to 50% of the rents waived during the period of application of the […]
The French government has introduced an amendment to the Draft Finance Bill for 2021 in order to introduce a tax credit for lessors who have granted rent waivers to their lessees who are particularly vulnerable to the current crisis. On the basis of the text adopted at this stage by the National Assembly, the tax […]
In a LUPA decision dated November 4, 2020[1], the French Supreme Court specifies the consequences of a late filing of the #2746 tax form regarding the annual 3% tax on real estate in case of “recidivism” (“3% Tax“). The sanction, although severe but in accordance with the law, leads to the payment of the 3% […]