Structure a real estate investment throughout its life cycle
Choose and secure the tax framework for acquiring, holding, letting or selling real estate.
Acquisition and ownership structures
The choice between direct ownership, co-ownership and a company must be assessed against the actual project and its duration.
We compare the tax, legal and accounting consequences of civil companies, private wealth holdings and split ownership.
The analysis includes financing, use of the property, investors and income or transfer objectives so that the structure remains useful after acquisition.
Rental taxation and structure management
The type of letting and the structure’s tax regime determine the treatment of income, expenses and results.
We advise on rental income, furnished or unfurnished letting, corporate income tax, French real estate wealth tax and related filings.
We also support existing structures to secure their operation, flows, governance and changes required by a new project.
Ownership and transfer
Sale, transfer and international situations
The exit should be anticipated as carefully as the acquisition, especially where several countries are involved.
Capital gains, transfer taxes, gifts, succession and split ownership are assessed in light of the holding period and family objectives.
For non-residents, foreign assets or investments made in France from abroad, we coordinate with advisers in the relevant jurisdiction.
Key points to consider
Parameters to compare before investing, letting or selling
- 01
The asset, location, use and intended holding period.
- 02
The identity, tax residence and objectives of the investors.
- 03
Financing, security and future refinancing capacity.
- 04
Ownership, governance and accounting consequences.
- 05
Rental regime, deductible expenses, French real estate wealth tax and filing obligations.
- 06
The medium- and long-term sale, gift or succession scenario.