{"id":16492,"date":"2018-11-08T17:24:01","date_gmt":"2018-11-08T16:24:01","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france\/"},"modified":"2021-04-09T15:37:39","modified_gmt":"2021-04-09T14:37:39","slug":"the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france\/","title":{"rendered":"The Subtleties of the Real Estate Tax (IFI) for Non-Residents of France"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-joa3ua34-7d5f6709b3963641e13dfa18715bc884\">\n#top .av-special-heading.av-joa3ua34-7d5f6709b3963641e13dfa18715bc884{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-joa3ua34-7d5f6709b3963641e13dfa18715bc884 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-joa3ua34-7d5f6709b3963641e13dfa18715bc884 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-joa3ua34-7d5f6709b3963641e13dfa18715bc884 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-joa3ua34-7d5f6709b3963641e13dfa18715bc884 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-joa3ua34-7d5f6709b3963641e13dfa18715bc884 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-joa3ua34-7d5f6709b3963641e13dfa18715bc884 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >The Subtleties of the Real Estate Tax (IFI) for Non-Residents of France<\/h1><div class='av-subheading av-subheading_below'><p>BSL &#8211; Novembre 2018<br \/>\nJean-Luc Bochatay, Alain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-joa3vgmk-7b0e8be40b68b56867fac4bdcc12cbbb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">L\u2019abrogation de l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF), \u00e0 compter du 1 er janvier 2018, et son remplacement par un imp\u00f4t sur la fortune exclusivement immobili\u00e8re (IFI) semble, \u00e0 premi\u00e8re vue, ne pr\u00e9senter que des avantages. Cette conclusion doit cependant \u00eatre fortement nuanc\u00e9e s\u2019agissant en particulier des non-r\u00e9sidents propri\u00e9taires de biens immobiliers en France, soit directement, soit sous couvert de structures juridiques de d\u00e9tention (soci\u00e9t\u00e9s, civiles ou commerciales, fran\u00e7aises ou \u00e9trang\u00e8res, trusts, fondations, contrat d\u2019assurance-vie ou de capitalisation).<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-joa40pu5-08257855dce52e1dd6a6e091754c809e-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-joa40pu5-08257855dce52e1dd6a6e091754c809e\">\n#top #wrap_all .avia-button.av-joa40pu5-08257855dce52e1dd6a6e091754c809e{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-joa40pu5-08257855dce52e1dd6a6e091754c809e .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2018\/11\/BSL_2018_Bochatay_Moreau_FR.pdf'  class='avia-button av-joa40pu5-08257855dce52e1dd6a6e091754c809e av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[276],"datespeciale":[],"class_list":["post-16492","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-banking-and-finance","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2018-en","diffusion-medias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The Subtleties of the Real Estate Tax (IFI) for Non-Residents of France | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, 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