Real estate taxation
What is real estate taxation?
Real estate taxation encompasses the set of tax laws (taxes, fees, and charges) applicable to real estate transactions (purchase, construction, sale, donation, real estate structuring, etc.). Real estate taxation is an extremely dense subject. Among the taxes applicable to real estate, one can find major taxes and fees such as corporate tax (CT), income tax (IT), value-added tax (Real Estate VAT), local economic contribution (CET), as well as a large number of taxes specific to the real estate sector.
Who is affected by real estate taxation?
Real estate taxation concerns all taxpayers. Indeed, whether it is real estate professionals (real estate developer, property dealer, professional lessor…) subject to their specific real estate taxation (corporate tax, Real Estate VAT…) or individuals (rental income, property tax, residence tax, real estate capital gains tax…), all taxpayers are affected by real estate taxation. Real estate taxation thus constitutes a major challenge in determining a real estate investment strategy.
Can real estate taxation be optimized and reduced?
There are numerous possibilities to optimize and reduce real estate taxation. Whether it’s preferential regimes, tax reduction schemes, or more complex real estate tax structures, it’s often possible to optimize both corporate and individual real estate taxation. In this regard, our tax lawyers, experts in real estate taxation, are knowledgeable about the best tax strategies to optimize real estate taxation.
Specialist in real estate taxation
Our real estate tax lawyers advise you at all stages of your real estate transactions (real estate acquisition, real estate structuring, real estate transmission…) and on all real estate tax regimes: real estate VAT, rental income, LMNP and LMP, real estate capital gains, special tax regimes for real estate tax reduction (Pinel, Denormandie, Girardin, Malraux, historical monuments…), corporate tax for real estate companies (SCI, SARL, SAS…), tax for property dealers, group of real estate companies, and holding companies…
