Mastering a complex environment
Target audience
- Asset managers
- Lawyers
- Chartered accountants, statutory auditors
1 day
New training
Prerequisites
Real estate transaction experience is a must, but tax expertise is not a prerequisite.
Objectives
◗ Understand the tax consequences for the buyer and seller of acquiring a property directly or shares in a real estate company.
◗ Measuring negotiation tools
◗ Managing the tax risks inherent in acquiring a real estate company
Training program
◗ Legal environment for the acquisition of real estate companies
Various legal forms: limited companies (SA, SAS, SARL) or partnerships (SCI, SNC, SCCV)
partnerships (SCI, SNC, SCCV)
- Qualification and tax function of each of these legal forms
- How cash is passed on to associates or shareholders
◗ Applying registration duties to the acquisition of real estate or securities
- Registration fees for the acquisition of a property
- Acquisition of a company: definition of the concept of a company with a preponderance of real estate assets
and its consequences
◗ Identify the differences in tax treatment between asset deals and share deals
- Tax consequences of the sale of the property for the individual seller,
SCI or IS company (asset deal)
- Tax consequences for the seller of a transfer of shares in a company that owns the property (share deal)
owner of the property (share deal)
- Specificity of partnership transfers (Quemener case law)
- Tax aspects for the purchaser of the property in the event of an asset deal: non-revalued assets
✔ APPLY | Practical case: deal with a concrete case of tax consequences by
comparing the situation of a sale of real estate with that of a sale of shares in a real estate
of a real estate company
◗ VAT aspects of real estate sales
- VAT regularization mechanism
- Disposal as part of a universal transfer of assets and liabilities (article 257 Bis CGI)
- Acquisition tax audit in the event of a share deal: identification of potential tax risks
income tax, VAT and local taxes
- Summary: criteria for choosing between an asset deal and a share deal
✔ EVALUATE | End-of-session interactive quiz to test acquisition of key knowledge
covered during training
Why choose this course?
When you wish to acquire a building owned by a company, there are two possible structures: either the acquisition of the building (asset deal) or the acquisition of the shares in the company that owns the building (share deal).
The choice between one or the other has very different tax consequences for the seller and the buyer.
This course will give you a better understanding of these consequences, so that you are better equipped to negotiate the acquisition of a property.
This course is led by a tax lawyer specialized in real estate taxation.
Teaching and assessment methods
Before: self-assessment quiz
During the session : each point covered is accompanied by examples from real-life situations. Practical case studies and discussions during the sessions ensure that you have acquired the knowledge you need.
After the event: The trainer is available to answer any questions relating to the training.
Price
1 295 € EXCL. TAX
Testimonials
Jonathan C.
Company
Training