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Real Estate Newsletter | Alternative methods for real estate acquisition

n°1191 Option Finance 8th October 2012

12/10/2012

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
Publication
Real Estate Newsletter | 8th October 2012
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Authors

Picture of Richard Foissac
Richard Foissac
Partner
Paris
Gerner Frédéric
Frédéric Gerner
Partner
Paris
Picture of Christophe Frionnet
Christophe Frionnet
Partner
Paris
Picture of Christophe Lefaillet
Christophe Lefaillet
Partner
Paris
François Lacroix
François Lacroix
Partner
Paris
Picture of Jacqueline Sollier
Jacqueline Sollier
Partner
Paris
Picture of Julien Saiac
Julien Saiac
Partner
Paris
Jean-Luc Tixier
Agnès Riviere-Durieux
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