Real Estate Newsletter | Alternative methods for real estate acquisition

Dossier on Alternative methods for real estate acquisition

• Inventory of tax and legal obstacles to acquisitions financed through equity or borrowed monies p.2
• The alternative of real estate financial leasing and/or of the building lease in real estate acquisitions: legal summary and impact on taxable profits p.4 
  - “Acquisition” by means of a real estate financial lease p. 4 
  - Impact in terms of corporate income tax p.5 
  - Long term leasehold or building leases: genuine alternatives to the acquisition of a site p.6 
  - Direct taxation of building leases and long term leaseholds p.7
• Subdivided acquisitions: an attractive method of mitigating financing costs p.8

Recent developments

• Investors: know your buildings’ history! p.10
• Assignment of land to a building lessee: difference of opinion between the Conseil d’Etat and the Cour de cassation p.11
• Social deductions now apply to real estate incomes and capital gains with a French source realized by nonresidents p.12