- Different investment methods: via a Société Civile Immobilière (SCI) or
via a limited liability company (SARL de famille, for example). Description of the mechanism
in both situations, and comparison

- Determining property income: taxable income - Deductible expenses - Using property deficits - Tax return
Use of property losses - 2044 tax return
- Determination of income from furnished rentals (BIC): taxable income - Deductible expenses - Utilization of BIC deficits - Declaration
Deductible expenses - Utilization of BIC deficits - 2031 declaration
- Determining taxable income in the event of ownership by a company subject to
to corporate income tax

- Pinel, Denormandie, Malraux, Location Meublée Professionnelle (LMP) schemes
- Difference between LMNP (Loueur en Meublé Non Professionnel) and LMP (Loueur en Meublé
Professionnel (LMP)
- Property dismemberment

✔ UNDERSTANDING | Guided reflection: optimal investment choice according to profile
profile
✔ APPLY | Case study: comparative calculation of tax due for bare rental property
versus furnished rental

- Scope of VAT on rents/specific case of para-hotel operations
para-hotel operations
- VAT rental option procedures and tax consequences
- Contribution on rental income (CRL)

- Different taxation rules apply depending on whether the capital gain is realized by individuals
companies (SA/SAS) or partnerships (SCI or SNC)
- Special case of sale of shares in companies with a majority of real estate assets/Definition
of the concept of a "société à prépondérance immobilière" (SPI) and tax consequences
- Distinction between asset deal (sale of the property) and share deal (sale of the shares
of the company owning the property)

✔ EVALUATE | End-of-session interactive quiz to test acquisition of key knowledge
covered during training