Specialization
Target audience
- Asset managers
- Lawyers
- Chartered accountants, statutory auditors
1 day
New training
Prerequisites
Experience in real estate transactions is required, but expertise in taxation is not necessary
Objectives
◗ Analyze the tax implications of a real estate purchase, whether made directly or through a corporation.
◗ Compare the impacts of an asset deal and a share deal depending on the situation.
◗ Assess the tax risks associated with the acquisition of a real estate company.
◗ Identify tax incentives that can be used in negotiations.
Training program
◗ Legal environment for the acquisition of real estate companies
– Different legal structures: corporations (SA, SAS, SARL) or partnerships (SCI, SNC, SCCV)
– Tax classification and treatment of each of these legal structures
– Procedures for distributing cash to partners or shareholders
◗ Applying registration duties to the acquisition of real estate or securities
– Registration fees upon the purchase of real estate
– Acquisition of a company: definition of the concept of a real estate-dominated company and its implications
◗ Identify the differences in tax treatment between asset deals and share deals
– Tax consequences of the sale of real estate for the seller—whether an individual, an SCI, or a corporation subject to corporate income tax (asset deal)
– Tax consequences for the seller upon the sale of shares in a corporation that owns the real estate (share deal)
– Specifics of the sale of a partnership (Quemener case law)
– Tax implications for the buyer of thereal estate in the case of an asset deal: non-revalued asset
✔ APPLY | Case Study: Analyze a specific case involving tax implications by comparing the situation of a real estate sale with that of a sale of shares in a real estate company
◗ VAT aspects of real estate sales
– VAT adjustment mechanism
– Transfer of assets as part of a universal transfer of estate (Article 257 Bis of the General Tax Code)
– Tax due diligence for acquisitions involving a share deal: identification of potential tax risks related to income tax, VAT, and local taxes
– Summary: criteria for choosing between an asset deal and a share deal
✔ EVALUATE | Interactive end-of-session quiz to assess mastery of the key concepts covered during the training
Why choose this course?
When you wish to acquire a property owned by a company, there are two possible structures: either the acquisition of the property itself (an “asset deal”) or the acquisition of the shares in the company that owns the property (a “share deal”). The choice between these two approaches has very different tax implications for both the seller and the buyer. This training course will help you better understand these implications and thus be better prepared to negotiate the acquisition of real estate. This training course is led by a tax attorney specializing in real estate taxation.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: a mix of theoretical concepts and examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
1 295 € EXCL. TAX
Testimonials
Jonathan C.
Company
Training