Real Estate Tax
Real estate taxation in France covers all charges on property transactions: transfer duties (DMTO), real estate VAT, capital gains tax, rental income tax and the real estate wealth tax (IFI). Structuring a property investment correctly — choosing between direct ownership, an SCI, a SCPI or a professional vehicle — is decisive for optimising after-tax returns throughout the investment lifecycle.
Our Approach
Real estate investment, whether residential, commercial or industrial, is subject to a dense and constantly evolving tax environment. IC Avocats advises private and international investors, developers, listed property companies and real estate funds on structuring their transactions and managing their ongoing tax affairs.
Our Key Services
Investment Structuring
IC Avocats advises French and international investors on the tax structuring of their real estate investments, from acquisition through to disposal.
- Location of international investment companies and structuring of real estate investment funds
- Tax structuring of divestment transactions
- Professional real estate usufruct/bare-ownership structures (dismemberment)
- VAT management and optimisation on real estate transactions
Property Development
IC Avocats advises property developers on the management of their operational tax affairs, ensuring tax certainty at every stage of the project.
- VAT and registration duty planning for development transactions
- VAT rulings (rescrit) and securing the applicable tax regime
- Extension of construction deadlines and management of associated tax obligations
- Development tax (taxe d’amenagement) and office creation levy in Ile-de-France
3% Tax
IC Avocats advises French and foreign legal entities owning real estate in France on their obligations under the 3% tax.
- Audit of the declaratory scope and identification of liable entities
- Preparation and filing of annual returns
- Regularisation procedures in case of omission or under-reporting
Local Property Taxation
IC Avocats assists property owners and businesses in optimising and challenging local taxes on their real estate assets.
- Audit of rateable values and identification of anomalies
- Annual office and commercial premises tax
- Housing tax on vacant dwellings and vacant premises tax
- Contentious claims for tax relief