Mastering a complex environment
Target audience
- Lawyers
- Chartered accountants
- Estate agents
- Notaries
- Developers
1 day
New training
Prerequisites
Real estate transaction experience is a must, but tax expertise is not a prerequisite.
Objectives
◗ Acquire in-depth knowledge of VAT rules applicable to real estate transactions
◗ Securing and optimizing operations
◗ Examining the rules governing registration fees applicable to transfers
Training program
◗ Scope of VAT on real estate transactions
- Notion of taxable person: knowing which operators are subject to VAT
- Notion of direct link: knowing which transactions are subject to VAT
- VAT adjustment mechanism
- Sale of real estate as part of a universal transfer of assets
of assets (article 257 bis of the CGI)
◗ Building construction
- VAT regime for building land
- Self-delivery
- Sale of new buildings
- Renovation of a building: distinction between heavy and light renovation,
and tax consequences of classification
- Reduced registration fees for building commitments
✔ APPLIQUER | Case studies: role-playing on transactions involving
building plots and mixed-use buildings
◗ Building rental
- Applicable VAT regime: cases of exemption; VAT option
- VAT tax base
- Methods of recovering VAT on works
✔ APPLIQUER | Case study: how to reclaim VAT on a mixed-use building
a mixed-use building
◗ VAT on work
- Applicable VAT rates
- Special features of subcontracting
◗ Sale of old building
- VAT adjustment mechanism
- Option to charge VAT on resale: terms and conditions of the option; stakes; consequences
- Particularities of the property trader
✔ APPLIQUER | Case study: transactions involving old buildings and buildings refurbished
refurbished properties
✔ EVALUATE | End-of-session interactive quiz to test acquisition of key knowledge
covered during the course
Why choose this course?
Real estate sales and purchases have VAT implications that can have an immediate and significant effect on the sale price negotiated between the parties.
This training course will provide you with a clear understanding of the different VAT regimes that apply, depending on the transactions carried out: transactions involving new, old or renovated properties, by real estate agents, developers or investors...
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