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Your partner in French real estate law
Are you looking to buy or sell property in France? Our law firm advises companies and German-speaking individuals at every stage of their real estate project and on all issues relating to the ownership of property in France, including the associated reporting and tax obligations.
Our Franco-German team offers you its legal expertise and intercultural skills in real estate law to provide you with the best solutions in the following areas in France.
Our expertise in French real estate law for private individuals
- Selling a property in France: verification of the contractual documents drawn up by the French notary and, if necessary, detailed calculation of the amount of the French capital gains tax (PVI) prior to the realisation of your project.
- Buying a property in France: our personalised legal and tax expertise includes analysing the risks involved in buying a property in France, verifying the contractual documents drawn up by the French notary, optimising the property ownership structure and managing the specific tax implications for non-residents and residents. We offer solutions tailored to your financial situation and long-term objectives, including the option to create a French real estate company under civil law, Société Civile Immobilière (SCI).
- French property wealth tax (IFI): we analyse your property situation to determine whether you are subject to this tax and, if so, help you optimise your situation, calculate the amount of tax due and complete the relevant tax returns.
- Reporting obligations of the owner of a property and completion of the corresponding declarations to the tax authorities and administrations, such as the annual declaration of the 3% tax on the market value of real estate, Taxe sur la valeur vénale des immeubles (TVVI) for French real estate companies (SCI), the declaration of occupation for companies and individuals, or the declaration of your income in the case of a tourist furnished rental.
Real Estate Investment in France
- Transaction advice on developing decision-making bases and solutions (due diligence, review of legal and tax transaction documentation and contract documentation, support and structuring of transaction negotiations)
- Tax issues in French real estate law (VAT, stamp duty, business tax, municipal taxes, taxation of capital gains in France)
- Tax optimisation and structuring of real estate investments in France (in particular expert guidance on the choice of corporate form, the formation of the French company and legal and tax structures)
- Cross-border investments in France (real estate law consulting, purchase and sale of commercial and industrial property in France, provision of collateral under French law)
- Audits in connection with the acquisition of a company that holds real estate in France
Contact Persons in the Areas of French real estate law
Did you know that in France…
- in accordance with Article 3 of the German-French Double Taxation Agreement (DTA) (or the corresponding provision of the French-Swiss DTA or the French-Austrian DTA), income from the rental of a property situated on French territory is taxable in France, even if the owner of the property is not resident for tax purposes in France?
- the acquisition of real estate by a French special-purpose vehicle may make it possible to protect both the real estate assets of a company and those of a private individual? This applies, for example, if the business structure is in financial difficulty or if the assets are to be transferred simply and with a reduced tax burden (in the form of gifts). The French company (usually a French real estate company under civil law, Société Civile Immobilière (SCI)), whose purpose is to own real estate located in France, can be set up quickly and without the involvement of a notary.
- if you own, directly or indirectly, real estate or rights in real estate in France, such as shares in a real estate company, you may be subject to the French property wealth tax (IFI), even if you are not a French tax resident? The IFI-tax is due annually by individuals whose real estate assets exceed the threshold of 1.3 million euros; if you are a non-resident, you will only be taxed on your real estate assets located in France. To determine the taxable base, the assets of the entire tax household are considered.
Our Team for German-French real estate law