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An overview by Arsene Taxand
Our French firm, Arsene Taxand, has released the first episode of its Real Estate Tax Department’s new monthly tax mini-series dedicated to the taxation of real estate investments.
In this episode, real estate tax lawyers Charline Pham, Pascale Ekue and Valentine Roulin provide an overview of the main reporting obligations until June 30, 2023, and the tax scope according to tax residence, including:
(i) Taxable on income from French and foreign sources.
(ii) Tax resident in France subject to the IFI on real estate located in France or abroad.
(iii) Subject to a specific declarative obligation if property is held through a company.
Read in more detail here.
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