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Real Estate Newsletter | Finance leasing of immovable property

Option Finance | Supplément du numéro 1102 du 29 novembre 2010

Dossier on Finance leasing of immovable property

  • Panorama of tax liabilities related to finance leasing contracts p.2
  • Financial leases and building leases: a well balanced legal and tax mechanism p.4
  • Connections between finance leasing of immovable property and the mandatory regime governing commercial leases p.5
  • Real estate predominance and finance leasing of immovable property p.6
  • “Building on one’s own behalf” with the best suited contract p.7
  • The interest that lies in reverting to financial leasing in matters of local taxes having regard to recent legislative amendments p.8
  • Taxes on real estate appreciation: is financial leasing penalized? p.9
  • Cross-border financial leasing of immovable property: an “optimising” but extremely complex transaction p.10

Recent developments

  • Taxation of real estate capital gains realized by individuals: the future is looking bleak p.11
  • Planning tax reform definitively aimed at simplification and sustainable development p.12 - p.14
  • Is it possible to reform property valuations? P.15
  • The AIFM Directive and real estate activity p.16
  • Real estate investments of individuals: reduced tax benefits to be expected p.17
Publication
Real Estate Newsletter | 29th november 2010
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Authors

Picture of Richard Foissac
Richard Foissac
Partner
Paris
Gaëtan Berger-Picq
Gaëtan Berger-Picq
Partner
Paris
Picture of Christophe Frionnet
Christophe Frionnet
Partner
Paris
Picture of Christophe Lefaillet
Christophe Lefaillet
Partner
Paris
Picture of Aline Divo
Aline Divo
Partner
Paris
Isabelle Prodomme
Isabelle Prodhomme
Counsel
Paris
Cathy Goarant-Maraglia
Cathy Goarant-Moraglia
Partner
Paris
Picture of Julien Saiac
Julien Saiac
Partner
Paris
Picture of Jacqueline Sollier
Jacqueline Sollier
Partner
Paris
Laurent Chatel
Laurent Chatel
Partner
Paris
Picture of Jérome Sutour
Jérôme Sutour
Partner
Paris
Gerner Frédéric
Frédéric Gerner
Partner
Paris
Didier Gingembre
Jean-Luc Tixier
Julia Pelpel-Moynot
Agnès Riviere-Durieux
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