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Real Estate & Construction

France

From the increasing importance of green issues to the emergence of coworking and coliving, the digitalisation of design, the marketing and use of properties, the planned obsolescence of buildings stock and the explosion of alternative assets – the real-estate sector is undergoing profound transformations, reflected in the numerous reforms of the applicable legislative and regulatory framework (including the Alur law, the Pinel law, the Macron law, the law on energy transition for green growth and reform of contract law). In order to secure and optimise your projects and your assets in this rapidly-changing and complex environment subject to numerous subtle technical factors, a perfect understanding of legal and tax challenges is required, from planning of your operations to their performance.

Whether you are a French or foreign investor, a user (large company or SME), a developer, a builder, an intermediary, a regional authority, a banking establishment or any other operator in the sector, we are able to support you at each stage of your project.

Given the wide range of disciplines involved – and to provide you with leading-edge support in all situations – the 80 associates from our real-estate division in France offer their combined knowledge and expertise in the urban planning and property tax

Our teams are therefore able to offer general or specific support in all aspects of your real estate projects: sales and acquisitions of buildings (industrial, commercial and residential buildings, land, leisure facilities, hotels, whether already built or in the planning stages, and individual or grouped assets); construction and development (construction contracts, contracting authority assistance, contracting authority delegation, project management, property development, construction leases and off-plan leases); leases (advice and disputes relating to commercial leases—negotiation, fixing of rent on renewal, eviction, termination, completion of works, civil law leases, exceptional leases, professional leases and residential leases); development and administrative authorisations (public domain occupancy agreements, financing, construction and maintenance agreements, partnership agreements, long-term administrative leases, temporary occupancy permits, long-term hospital leases); urban planning (advice and disputes in terms of national and local urban planning rules, building permits, taxes and contributions, commercial planning, approvals and fees specific to the Greater Paris region); environment and sustainable development (pollution and facilities classified for the protection of the environment, audits of the location of real estate assets and operating sites, problems associated with the Grenelle environmental regulations, green leases); expropriation (advice concerning public utility declarations, procedure and fixing of compensation payable to owners of real estate assets and commercial or industrial operators); co-ownership (advice and disputes relating to co-ownership); real estate professions (advice and disputes relating to property administrators and problems associated with the Hoguet law); financing of real estate projects (legal and tax aspects); property taxation (tax optimisation of investment structures – SIIC, OPCI, SCPI regime, etc., taxation on property transactions); local taxes before, during and after works (built and non-built land taxes, annual tax on offices, commercial and storage premises in the Greater Paris region, regional economic contribution); real estate VAT (property transactions, development, property traders) and transactions concerning companies operating in the real estate sector. 

In each of these fields, they offer audits of the administrative and legal situation, advice, assistance with negotiations and the conclusion of agreements and contracts, as well as management of disputes before civil and administrative courts.

Support from the CMS international network , comprising 800 specialist associates, allows us to provide you with tailored and effective solutions, whatever the geographical scope of your issues.

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    Sales & acquisitions

    Thanks to our specialists in legal and tax (re)structuring and investment funds, we are able to work on all types of investment and sale operations. 

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    Financing

    Recognised for its expertise in complex structured financing, mortgages and property securities, 

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    Commercial leases

    As experts in the new rules, familiar with the relevant case law, our associates can advise and assist you in the negotiation 

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    Real estate management

    Our real estate management specialists are well know for their solid experience 

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    Construction & development

    Combining all relevant legal and tax disciplines, our real-estate division is able to play an essential role, supporting you at both an advisory level and with implementation of your projects.

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    Real Estate disputes

    Our associates draw on their widely recognised experience to advise you and defend your interests with pragmatism

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    Marco Casasole
    02/03/2018
    CMS Guide to Real Es­tate Trans­ac­tion Costs and Taxes...
    28/05/2019
    Com­mer­cial real es­tate in France: how long can a ten­ant be held li­able...
    The “Cour de cas­sa­tion” – the highest court in the French ju­di­ciary – has is­sued on 11 April 2019 an im­port­ant rul­ing on the joint and sev­er­al guar­an­tee between the as­signor and the as­sign­ee, in case of as­sign­ment of a com­mer­cial lease agree­ment.
    06/11/2018
    CMS | Our real es­tate cap­ab­il­ity at your ser­vice
    24/05/2019
    FID­IC claims no­ti­fic­a­tion pro­vi­sions: Hong Kong High Court guid­ance
    A re­cent de­cision of the Hong Kong High Court has con­sidered the ef­fect of claims no­ti­fic­a­tion pro­vi­sions which re­quire a con­tract­or to state the con­trac­tu­al basis of a claim. Such a re­quire­ment now forms part of the stand­ard FID­IC claims no­ti­fic­a­tion pro­ced­ure.
    12/09/2017
    CMS - Con­struc­tion across Europe: one in­dustry, many...
    22/11/2018
    New re­port | Con­nec­ted Fu­ture: in­vest­ment op­por­tun­it­ies in the rad­ic­ally...
    Tech­no­logy-driv­en trans­form­a­tions are not only dis­rupt­ing our every­day lives, but are also rad­ic­ally trans­form­ing the in­fra­struc­ture sec­tor. On the one hand, in­nov­a­tion is driv­ing an up­grade of ex­ist­ing in­fra­struc­ture, such as di­git­al; on the oth­er hand, it.
    28/09/2015
    CMS Real Es­tate and Con­struc­tion Group - con­tact de­tails
    28/09/2018
    CMS - Fo­cus­ing on Funds - Tough­er Tax Rules for Ger­man Real Es­tate
    This Fo­cus­sing on Funds up­date looks at the con­tinu­ing hot top­ic of how tax changes af­fect fund struc­tures and deals. Fol­low­ing our pre­vi­ous look at the France and Lux­em­bourg double tax treaty, the fo­cus be­low is on Ger­man real es­tate.
    16/11/2011
    Tax Con­nect Flash | A new aus­ter­ity plan in France
    21/09/2018
    EU to define €100’s of bil­lions pa of sus­tain­able in­vest­ment
    It is easy to ask: what does sus­tain­able in­vest­ment mean? The an­swer is not simple even though a lot rides on it. In the EU cli­mate and en­ergy space alone, the EU es­tim­ates that ad­di­tion­al sus­tain­able in­vest­ment will need to rise to €180 bil­lion per an­num (on.
    12/09/2018
    CMS - Fo­cus­ing on Funds - Re­spons­ib­il­ity and Sus­tain­ab­il­ity Mat­ters
    This Fo­cus­ing on Funds up­date looks at a de­vel­op­ing hot top­ic of sus­tain­able, re­spons­ible and im­pact in­vest­ment (SRI) and why this mat­ters for funds. En­vir­on­ment­al, so­cial and gov­ernance (ESG) and SRI is­sues have be­come an in­creas­ingly im­port­ant part of the.
    06/06/2018
    CMS - Fo­cus­ing on Funds
    CMS - Fo­cus­ing on Funds  |  Double Trouble - France and Lux­em­bourg double tax treaty   This Fo­cus­ing on Funds up­date looks at a spe­cif­ic hot tax top­ic af­fect­ing how and where funds are struc­tured. In ad­di­tion to the in­creased gen­er­al fo­cus on dom­i­cili­ation.