Recherche
S'identifier

Mensuel de juin 2015 - Consultance

go back Retour << Article précédent     Article suivant >>


Does the change in the French-Luxembourg Tax Treaty make an end to tax efficient real estate structuring in France ?
The actual French-Luxembourg tax treaty is an old treaty which contains a favourable capital gain taxation article. As a result most French real estate acquisitions are structured in the way whereby the French real estate is acquired by a French company which is owned by a Luxembourg holding company. The disposal of the French real estate entity by the Luxembourg holding company is exempt from French and Luxembourg capital gain tax.   The French and Luxembourg governments have signed a new amendment to the tax treaty that will significantly impact the investment structures involving Luxembourg vehicles holding French real estate assets. The new provisions will apply at the earliest from 1 January 2016. The amendment adds a new paragraph 4 to Article 3 of the treaty...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.