The compensation paid by the tenant...

21 MARCH 2017

The compensation paid by the tenant...    

The compensation paid by the tenant to safeguard its right to renew a lease is not a deductible charge… but an intangible asset! 

Review of the year 2016

16 JANUARY 2017

Review of the year 2016 as regards real estate taxation    

The year 2016 brought us plenty of events in terms of real estate taxation. 

Indeed it seemed appropriate to review some of 2016’s “new arrivals”. This Newsletter therefore both complements and summarizes the various articles we published last year.      

Wishes 2017

2 JANUARY 2017 

Our team presents its best wishes for the new year   

The 3% tax – legal ownership vs. economic ownership

27 DECEMBER 2016

The 3% tax: Legal ownership vs. economic ownership... 

A company that reveals the identity of the beneficiary of shares will meet its reporting obligation!

Allocations of land and buildings: a risky issue

21 DECEMBER 2016

Allocations of land & buildings: a risky issue

As the year end approaches, now is a good moment to reconsider the above question, which was the subject of two important rulings in 2016 (Conseil d’Etat rulings nos. 367467 SARL Daves and 380400 LG Services of 15 February 2016) followed by a recent report issued by AFREXIM (the French Association of Property Valuation Firms).