01 mars 2017
INVEST IN FRANCE IN REAL ESTATE
INVEST IN FRANCE IN REAL ESTATE (1).pdf
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Applicable law In case of Inheritance |
Buyer’sTransfer tax/ Notary fees |
French income tax |
French wealth and inheritance tax |
Capital gain taxes Transfert of shares of a cny or on the sale of real estate |
Annual 3% Tax |
Direct individual ownership By a non resident |
French law |
About 7% |
No taxation in absence of rental income. in France the notional rent is not taxable in this case Taxation of the net rental income to the income tax from 35.5% to 64% |
Applicable but genuine loan can be deductible |
Taxable in France Flat Rate 19%+15,5%= 34.5% Basis The same as French resident ie reduction per year ie no taxation after a 30years period |
Non applicable |
Individual Ownership by a French SCI |
Law of the state of the location of the inheritance (sharia Common law etc |
In case of the sale of shares About 5% |
Idem Except in case of furnished lease :corporate tax |
Applicable but genuine loan can be deductible Very few specific tax treaties give exemption |
The same as individual |
In fact non applicable |
Corporation established in a country having a tax treaty with |
Law of the state of the inheritance |
In case of the sale of shares About 5% |
Corporate tax on the net income and on the deemed income |
Same as SC |
Taxable in France Flat Rate 33,3% Basis :the same as a commercial cny ie price of sale less purchase price decreased by a 2% depreciation by year ie after a 50 years period the capital gain is the price of sale
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Exempt if The cny is located in a stat with tax treaty and if the disclosure of the associates is made ach y |
French real estate indirectly held by a trust |
Law of the state of the inheritance |
In case of the sale of shares About 5% |
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Applicable on value of French assets held by trust but some exemptions |
The same as a company |
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14:57 Publié dans aa TRUST ; REGIME FISCAL ET JURIDIQUE, Fiscalité Immobilière, PV des personnes morales étrangéres, Société à prépondérance immobilière | Tags : invest in real estate in france | Lien permanent | Commentaires (0) | Imprimer | | Facebook | | |
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