Specialization
Target audience
- Lawyers
- Chartered accountants
- Notaries
- Developers
1 day
Prerequisites
Experience in real estate transactions is required, but expertise in taxation is not necessary
Objectives
◗ Determine the developer's taxable income.
◗ Identify the structures that need to be put in place to operate as a developer.
◗ Apply the VAT rules governing the sale of real estate by developers.
◗ Enforce the developer’s commitment to build.
Training program
◗ Structure to be set up for promoter activity
- Analysis of different legal structures: SAS, SNC, SCCV
- Taxation of real estate profits in each situation
- Impact on partners
◗ Taxation on the purchase of building land
– Definition of building land
– VAT treatment for the purchase of building land
– Taxable base: VAT on the margin or VAT on the total price
– Reduced registration fees in the event of a commitment to resell: terms of the commitment
– Consequences of failing to comply with the commitment
– Substitution with a commitment to resell
– Special provisions regarding payment in kind
◗ VAT system for the sale of new buildings
- Definition of new property
- Taxation of future renovation sales (VEFA)
- Criteria for major renovation: legal definition; practical applications
- VAT recovery on construction work
◗ Registration fees: preferential treatment if the developer commits to building
– Description of the preferential tax treatment
– Tax consequences of failing to meet the commitment to build
✔ APPLY | Case study: building lots, new construction projects, and major renovation projects
✔ EVALUATE | Interactive end-of-session quiz to test your understanding of the key concepts covered during the training
Why choose this course?
As part of their business, real estate developers must make a number of tax-related decisions, particularly regarding transactions involving building lots and the terms of resale for new buildings. These decisions can impact the profitability of the project. This training course provides a thorough understanding of all the tax aspects of real estate transactions carried out by developers. The 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