{"id":23983,"date":"2024-01-25T16:18:56","date_gmt":"2024-01-25T15:18:56","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=23983"},"modified":"2025-02-25T17:30:40","modified_gmt":"2025-02-25T16:30:40","slug":"non-french-tax-residents-will-be-impacted-by-the-reform-of-the-french-real-estate-wealth-tax-from-1-january-2024","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/non-french-tax-residents-will-be-impacted-by-the-reform-of-the-french-real-estate-wealth-tax-from-1-january-2024\/","title":{"rendered":"Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 42%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-24003 avia-img-lazy-loading-not-24003\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/01\/4-1-1500x630.jpg' width='1500' height='630' title='4' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-46dfb5d5e9e279ec539bf711e4902207\">\n#top .av-special-heading.av-av_heading-46dfb5d5e9e279ec539bf711e4902207{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-46dfb5d5e9e279ec539bf711e4902207 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-46dfb5d5e9e279ec539bf711e4902207 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-46dfb5d5e9e279ec539bf711e4902207 .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-av_heading-46dfb5d5e9e279ec539bf711e4902207 .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-av_heading-46dfb5d5e9e279ec539bf711e4902207 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-46dfb5d5e9e279ec539bf711e4902207 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024<\/h1><div class='av-subheading av-subheading_below'><p>Tax Focus &#8211; January 2024<br \/>\nAlain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-a09214c67816d5e0e4aa66c6b8386266-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/01\/FBT-Tax-Focus-January-2024-1.pdf'  class='avia-button av-lpqtm003-a09214c67816d5e0e4aa66c6b8386266 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the &#8220;IFI&#8221;).<\/p>\n<p>As a reminder, since 1 January 2018, France has replaced a general wealth tax (&#8220;ISF&#8221;) with a tax strictly dedicated to property assets, whether held directly or through entities, whatever their legal form (non-commercial real estate companies, French or foreign commercial companies, trusts or foundations).<\/p>\n<p>Unless an international tax treaty applies, non-residents of France who hold real estate assets in France, whether directly or indirectly, fall fully within the scope of the IFI and are taxed in accordance with ordinary law.<\/p>\n<p>When buying a property in France, a foreign resident is very often advised to make the purchase under cover of a holding vehicle with bank debt or a personal loan taken out by the beneficial owner in the form of a shareholder&#8217;s current account. These types of structuring of property acquisitions can help to optimise the IFI tax burden and reduce the tax base of the assets held for any gift and inheritance tax.<\/p>\n<p>The new provisions introduced by the Finance Act 2024 provide a framework for the rules previously applicable for determining the value of shares in a real estate company subject to the IFI.<\/p>\n<p>The legislator&#8217;s idea was to apply the same rules to company shares as those that apply to property owned directly by taxpayers, by taking into account only the debts relating to the property for valuation purposes. In other words, the avowed aim of the French legislature was to put an end to tax optimisation opportunities and thus put direct and indirect ownership of taxable property assets on an equal footing.<\/p>\n<p>To avoid certain particularly disadvantageous situations, a safeguard clause has been introduced to ensure that the restatement of debts does not result in the IFI taxpayer&#8217;s tax base being higher than the real market value of the corporate rights.<\/p>\n<p>This measure, which is particularly technical, could turn out to be either beneficial or disadvantageous in each individual case. It will therefore require each taxpayer to carry out a precise analysis of his or her situation on 1 January 2024 (for submission of the IFI return as at 15 May 2024).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-27e3d4689132014f1425f973d38a9921\">\n#top .hr.hr-invisible.av-lpqthvln-27e3d4689132014f1425f973d38a9921{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-27e3d4689132014f1425f973d38a9921 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kpdmeh-96daef64c7299de6144cfe7baf6c7042 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-642d5874d7c6fe698cea463ae5f9eb80\">\n#top .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .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-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all 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class=\"hr-inner-style\"><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the &#8220;IFI&#8221;).<\/p>\n","protected":false},"author":21,"featured_media":25524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[655,85],"tags":[2203],"datespeciale":[],"class_list":["post-23983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-publications","tag-tax-focus-en","competences-tax","auteurs-alain-moreau-en","date-publication-2024-2","date-publication-2024-en","diffusion-groupe-fiscal-en","diffusion-publications-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\/ 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