FRELA provides tax law advisory services for the tax structuring of your real estate sales in France.

Are you planning to sell a high-end real estate property?

FRELA can assist you in structuring your sale from a tax perspective.

Given the complexity of French legal and tax regulations, FRELA offers comprehensive support and guidance in tax structuring, specifically tailored to your real estate sales and transfers in France.

Entrust your high-end real estate project to our team of qualified lawyers to benefit from their experienced and knowledgeable advice. We will ensure the legal security of your real estate transactions in France while optimizing your tax planning.

We provide assistance in tax law for the tax structuring of your real estate sales project in France.

FRELA’s real estate transaction lawyers offer tax advisory services to optimize and secure the tax impact, tax benefits, and dispute management of your high-end real estate sales project in France.

Firstly, we conduct an analysis of the legal and tax situation.

Individual tax situation analysis: FRELA’s lawyers help analyze the tax situation of the individuals involved, including shareholders, entrepreneurs, and executives.

Legal and tax analysis of the properties to be sold: FRELA’s lawyers perform a legal and tax analysis of the property you are planning to sell.

Sales structure analysis: FRELA’s real estate transaction lawyers provide advice on the most appropriate sales structure to minimize the tax burden of the transaction. This may involve the creation of a company, partnership, or other corporate form for the acquisition.

Transaction tax analysis: FRELA’s real estate transaction lawyers conduct an analysis of the transaction to determine the tax implications of the sale. This analysis may include examining the tax impact on the entities involved, the tax consequences of the sale, and strategies to minimize the tax costs associated with the transaction.

Tax planning analysis and implementation: We assist you in tax planning by proposing strategies to reduce the tax burden of the transaction, such as capital gains deferral or corporate tax reduction.

Tax domicile analysis and transfer: We evaluate the most advantageous tax domicile for you and provide assistance in formalizing, regularizing, and declaring your tax situation to the relevant authorities.

Transmission mechanisms analysis: FRELA’s lawyers assist you in analyzing, implementing, and optimizing your estate and donation transmission mechanisms for your real estate sales.

Our aim is to ensure that your high-end real estate sales project is carried out with the best possible tax planning and compliance, allowing you to optimize your tax position while minimizing any associated risks.

FRELA’s mandate lawyers will guide you in choosing the most suitable structure for your situation: Tax Impact and Legal Structure

Tax structuring in real estate sales in France can be done in various ways, depending on the buyer’s objectives and their asset and tax situation.

FRELA’s lawyers can help structure the real estate transaction in a way that minimizes the tax impact on the client’s assets. For example, we can advise you on the choice of the most appropriate legal structure for the sale of the property, such as an REIT (Real Estate Investment Trust), SAS (Simplified Joint-Stock Company), or SARL (Limited Liability Company).

Here are some common tax structuring techniques for real estate sales operations in France:

Selling in your own name: Selling a property in your own name is the simplest and most common method for individuals.

Selling in co-ownership: This technique involves selling a property to multiple individuals, with each being allocated a share of the property. This solution can be advantageous in reducing costs and facilitating property management, but it can also be problematic in case of disagreements among co-owners.

Creating an REIT (Real Estate Investment Trust): Creating an REIT allows for the sale of a property as a legal entity rather than as an individual. This solution can offer advantages in terms of asset management, taxation, and inheritance planning.

Selling through a commercial company: Selling through a commercial company can be a tax-efficient solution for real estate investors.

Selling the bare ownership: This technique involves selling only the bare ownership of a property, which means transferring ownership of the property without the usufruct rights (the right to use and enjoy the property). This solution can result in a reduced sale price and lower tax costs.

Cross-dismemberment sale: Cross-dismemberment sale allows multiple individuals to acquire a property by dividing ownership among themselves.

Sale in viager: Sale in viager involves selling a property in exchange for a life annuity.

Implementing a transmission strategy: Selling a property can be part of an overall asset transmission strategy, utilizing mechanisms such as donation or succession planning.

It is important to note that the implementation of these tax structuring techniques for real estate sales should take into account the tax and legal consequences of each option, and should be done with the assistance of appropriate professionals (notary, lawyer, accountant, wealth advisor).

Advantages in terms of taxation

FRELA’s lawyers can also advise you on the various tax advantages you may be entitled to in relation to the sale or pre-sale renovations of your real estate properties.

For example, we can provide information on different tax credits available for energy-efficient renovations or on the various tax regimes applicable to furnished rentals. FRELA’s mandate lawyers can also assist in optimizing the tax declaration of your real estate assets, ensuring compliance with tax obligations and mitigating the risk of tax reassessment

Dispute resolution

Lastly, FRELA’s mandate lawyers can provide assistance in managing tax disputes in the event of a dispute with the tax authorities. We can also assist in negotiating agreements with tax authorities and drafting international tax treaties in the case of real estate properties located abroad.

In summary, FRELA’s mandate lawyers in real estate transactions can provide expertise in tax law for tax structuring during real estate purchases in France. This expertise can help minimize the tax impact on assets, optimize tax declarations, and resolve tax disputes.

Contact us and share your real estate purchase project with us