Real estate taxation and optimizationTax lawyers in Bordeaux, Paris and Hossegor

1- Tax structuring of real estate investments

The success of a real estate investment depends on appropriate tax and legal structuring. Our work covers in particular:

• Analysis of investment objectives (yield, capital growth, transfer);
• Choice of ownership structure (direct ownership, société civile (French non-trading company), real estate holding company);
• Tax structuring of real estate acquisitions;
• Optimisation of the taxation of rental income;
• Securing the financial flows relating to real estate transactions.

2- Taxation of real estate income

We assist our clients in optimising the taxation of income derived from real estate, taking into account their overall situation:

• Analysis of the applicable tax regimes (property income (revenus fonciers), BIC (industrial and commercial profits), IS (corporate income tax));
• Optimisation of the tax and social security burden on rental income;
• Choosing between personal income tax and corporate income tax;
• Structuring of deductible expenses and depreciation;
• Securing tax filings.

3- Taxation of real estate capital gains

The sale of a property has significant tax consequences. We assist our clients in anticipating and optimising the taxation of capital gains:

• Analysis of the tax rules applicable to real estate capital gains;
• Optimisation of the holding period and allowances;
• Structuring of sale transactions (sale of the property or of the shares in a real estate company);
• Anticipating the tax impact before any reallocation or sale;
• Securing the filings and the calculation of capital gains.

4- Real estate wealth taxation and IFI

Holding substantial real estate assets raises specific issues, particularly with regard to the Impôt sur la Fortune Immobilière (IFI, the French real estate wealth tax). Our services cover in particular:

• Analysis of IFI liability and of the risk in the event of disposals;
• Determination and valuation of taxable assets;
• Optimisation of the IFI tax base;
• Structuring of real estate ownership to reduce IFI exposure;
• Securing IFI returns;
• IFI regularisations, at the request of the tax authorities or on a voluntary basis.

5- Optimisation and transfer of real estate wealth

We assist our clients in anticipating and organising the transfer of their real estate wealth within a controlled tax framework:

• Implementation of appropriate transfer strategies;
• Optimisation of transfer taxes (gift and inheritance taxes);
• Gifts of real estate or of shares in real estate companies;
• Split ownership (démembrement de propriété: bare ownership and usufruct) and estate structuring;
• Coordination with notaries and wealth advisors.

6- Securing and defending real estate tax positions

With tax audits on the rise, securing real estate transactions is essential. Our firm acts in particular to:

• Analyse the tax risks associated with real estate transactions;
• Secure real estate structures;
• Assist you in the event of a real estate tax audit or tax dispute;
• Defend your interests before the tax authorities.