Real estate training

Prerequisites

Experience in real estate transactions is required, but expertise in taxation is not necessary

Objectives

◗ Calculate the taxes on unfurnished and furnished rentals.

◗ Implement the various tax incentive programs for real estate investment.

◗ Identify the different ownership structures of a building.

◗ Calculate the capital gains tax in the event of a sale.

Training program

◗ Choosing the most appropriate structure for your investment

– Different investment structures: through a real estate investment company (SCI) or through a corporate entity (such as a family-owned limited liability company, or SARL)
– Description of the process in both scenarios: comparison

◗ Taxation of rental income

– Calculation of real estate income: taxable income – Deductible expenses – Use of real estate losses – Form 2044
– Calculation of income from furnished rentals (BIC): taxable income – deductible expenses – use of BIC losses – Form 2031
– Calculation of taxable income when the property is owned by a corporation subject to corporate income tax

◗ Tax incentives for real estate investment

– Jeanbrun, Malraux, and Professional Furnished Rental (LMP) Programs
– Difference Between Non-Professional Furnished Rental (LMNP) and Professional Furnished Rental (LMP)
– Cases involving the division of property ownership
✔ UNDERSTAND | Guided reflection: choosing the optimal investment based on investor profiles
✔ APPLY | Practical example: Comparative calculation of taxes owed for an unfurnished rental property vs. a furnished rental property

◗ VAT and rent

– Scope of VAT on rent / specific case of non-hotel accommodation operations
– Procedures for opting into VAT on rent, and tax consequences
– Rental Income Tax (CRL)

◗ Capital gains on disposal of buildings

– Different tax treatment depending on whether the capital gain is realized by individuals, corporations (SA/SAS), or partnerships (SCI or SNC)
– Special case of the sale of shares in real estate-dominated companies/Definition of the concept of a real estate-dominated company (SPI) and tax implications
– Distinction between an asset deal (sale of the real estate) and a share deal (sale of shares in the company that owns the real estate)
✔ ASSESSMENT | Interactive end-of-session quiz to test your understanding of the key concepts covered during the training

Why choose this course?

The decision to invest in rental real estate is often driven by the tax rules that will apply to rental income and VAT. This training course provides an understanding of the various ways to manage a real estate investment, including the difference between unfurnished and furnished rentals, and how to choose the most appropriate legal structure. 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

Generalist trainings

Real estate training