{"id":2161291,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161291"},"modified":"2026-11-04T19:36:32","modified_gmt":"2026-11-04T18:36:32","slug":"real-estate-tax-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/real-estate-tax-lawyer-paris\/","title":{"rendered":"Real estate tax lawyer Paris: structuring the deal before signing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161291\" class=\"elementor elementor-2161291 elementor-2160685\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-fiscaliste-immobilier-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Acquisition, purchase for resale, building land, property holding company (SCI): tax is settled before the promise to sell<\/p>\n      <h1 id=\"kch-h1\"><em>Real estate tax lawyer<\/em> Paris:<span class=\"kcv-tail\"> structuring the deal before signing.<\/span><\/h1>\n      <p class=\"kcv-sub\">A property acquisition fixes its tax cost on the day the deed is signed: transfer duties, the undertaking to resell or to build, the regime of the acquiring company, and the safeguards to request from the tax authority. As a real estate tax lawyer in Paris, the firm examines these choices while they can still be changed.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">Before the promise to sell, send the draft deed, the articles of association of the acquiring company and the timetable for resale or works: a poorly calibrated undertaking is paid for several years after signing.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Real estate tax \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the draft promise to sell, the company's articles of association and minutes, the financing plan and the intended timetable: the firm examines the tax regime of the transaction before the final commitment.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse 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La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Real estate tax lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Property transaction: <em>what is decided before the deed<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17th<\/p>\n    <h2>What a <em>real estate tax lawyer<\/em> does in Paris<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Tax law<\/li><li>Property transactions<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, a lawyer at the Paris Bar, advises on the tax treatment of acquisitions, property holding companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) and purchase-for-resale transactions.<\/p>\n    <p class=\"kcv-p\">Once the deed is signed, most tax choices are fixed. The firm therefore works ahead of the promise to sell, on who is buying, the nature of the undertaking given in the deed, the company's regime and a realistic timetable for resale or works.<\/p>\n    <p class=\"kcv-p\">Registration duties arise with the transfer deed. An undertaking to resell or to build suspends their payment on condition, and failure to perform it makes the duties payable with interest. The regime of a civil-law company depends on what it actually does, not on the wording of its articles of association.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Who is buying<\/h3><p>Individual, civil-law company, trading company or professional subject to VAT: this choice determines the transfer duties, the taxation of rents and the taxation of the resale.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The undertaking set out in the deed<\/h3><p>Reselling within five years or building within four years opens a favourable regime, which leaves a reduced tax or a fixed duty payable, provided a time limit is met that in principle runs from the acquisition.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The safeguard requested beforehand<\/h3><p>A written, precise and complete request to the tax authority, sent before the deed, can fix its position on the planned transaction.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Undertakings, regime, safeguards: <em>the rules that set the cost<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules determine the tax burden of an acquisition before the first visit to the notary (notaire).<\/p>\n<ol class=\"kcv-conds\">\n  <li>A buyer subject to VAT who undertakes to resell within five years is exempt from transfer duties and taxes, with the period reduced to two years for certain sales in lots giving occupants a right of pre-emption, under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1115 of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a>; in the case of successive acquisitions, the first buyer's time limit applies to those who follow, and land registration tax or a registration duty of 0.70% remains payable in the cases covered by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845683\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845683\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1020<\/a>. The Court of Cassation holds that this period, whether five or two years, runs from the acquisition of the building (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65cc65948bbd7c000881f5f3\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 February 2024, No. 22-17.541<\/a>), a ruling unfavourable to the property dealer (marchand de biens).<\/li>\n  <li>The buyer subject to VAT may also undertake, in the deed, to carry out within four years the works producing a new building, with a yearly extension on request and the option of substituting an undertaking to resell (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1594-0 G of the General Tax Code<\/a>); the deed then gives rise to a duty of \u20ac125 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305251\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305251\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 691 bis<\/a>). The Court of Cassation overturned a judgment that had accepted force majeure \"on grounds unsuited to establishing the absolute and definitive impossibility of building for the company\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/641173aef6c989fb02435723\" target=\"_blank\" rel=\"noopener\">Cass. com., 15 March 2023, No. 21-11.876<\/a>).<\/li>\n  <li>A civil-law company (soci\u00e9t\u00e9 civile) becomes liable to corporation tax when it carries out commercial operations, including the habitual purchase of property for resale and furnished lettings (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 206 of the General Tax Code<\/a>, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 35<\/a>). The Paris Administrative Court of Appeal found speculative intent from minutes of a meeting predating the purchase and upheld liability to that tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054946303\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054946303\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Paris, 1 October 2026, No. 25PA00600<\/a>).<\/li>\n  <li>Before the deed, a taxpayer acting in good faith can obtain a formal position from the tax authority, which replies within three months to a written, precise and complete request (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B of the Book of Tax Procedures<\/a>). The abuse-of-law procedures do not apply if the central tax administration, consulted beforehand, has not replied within six months (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990417\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 B<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The versions of Articles 1115 and 1594-0 G published for 1 January 2027 refer to the Code of Taxes on Goods and Services to define who is subject to VAT. A deed signed at the end of 2026 and performed in 2027 must refer to the correct version.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to send, <em>depending on your transaction<\/em><\/h2>\n<p class=\"kcv-lead\">The draft deed and the company's documents already show how the tax authority will read the transaction.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">You are buying to resell or to build<\/p><ul><li>Draft promise to sell or deed, with the planned undertaking and its wording<\/li><li>Timetable for resale, division or works, and planning authorisations<\/li><li>Declaration of existence and VAT taxable-person number of the buyer<\/li><li>Financing plan and assumed resale prices per lot<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">You hold through a civil-law company<\/p><ul><li>Articles of association, corporate purpose and share capital breakdown, including split ownership of shares<\/li><li>Minutes of meetings and mandates given to estate agents<\/li><li>Current leases, the intended letting method and any election for corporation tax<\/li><li>Correspondence with the notary and plans for a transfer of shares or of the usufruct<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Minutes of a meeting or a sale mandate drawn up before the purchase may be enough to reveal an intention to resell. Re-read these documents before signing them.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Property holding company<\/li><li>Preliminary sale agreement<\/li><li>Real estate VAT<\/li><li>Tax ruling<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>prepares the transaction<\/em><\/h2>\n<p class=\"kcv-lead\">Identify the applicable regime, draft the appropriate undertaking and request the useful safeguard before signing.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Review of the draft deed and documents<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm goes through the promise to sell, the articles of association, the company decisions and the financing plan, then isolates the facts that determine the tax regime.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Choice of buyer and of undertaking<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">It compares buying directly, through a civil-law company or through a trading company, and checks whether an undertaking to resell or to build can be kept within its time limit.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Drafting the tax clauses<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">It proposes wording for the undertaking, the conditions precedent, the allocation of costs and the clause recording the tax objective that is decisive for the parties.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Prior safeguard and monitoring of deadlines<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Where the uncertainty justifies it, it prepares a request for a tax ruling before the deed, then keeps a schedule of undertakings, extensions and filings.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A tax advantage becomes part of the contract only if the parties have put it there. A sales brochure or an oral exchange is not always enough.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timeline <em>of a property transaction<\/em><\/h2>\n<p class=\"kcv-lead\">From the offer to the expiry of the undertaking given in the deed.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Offer and first costing<\/p><p><strong>Before any signature.<\/strong> Settle who is buying, for what use and with what horizon for resale or works, then work out the duties payable under each assumption.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Promise to sell<\/p><p>Include the useful conditions precedent, the nature of the planned tax undertaking and the allocation of costs between the parties.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Request for a safeguard<\/p><p>If a point remains uncertain, send the tax authority a written, precise and complete request, taking account of its response time.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Notarial deed<\/p><p>Check the wording of the undertaking to resell or to build and the version of the texts referred to on the day of signing.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Performance<\/p><p>Follow the sales, the works and any requests for extension, keeping each dated supporting document.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Expiry<\/p><p>When the period expires, show that the undertaking has been performed. Failing that, the duties become payable with late-payment interest.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before signature<\/em><\/h2>\n<p class=\"kcv-lead\">Every tax choice should be capable of being justified by a document.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Status of the buyer: liability to VAT, declaration of existence and actual activity of the buying company.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Undertaking chosen: to resell within five years, within two years for certain sales in lots, or to build within four years, and its practical feasibility.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Regime of the company: income tax or corporation tax, in light of the planned activity, the minutes and the mandates.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Applicable text: the version in force on the date of the deed and the administrative guidelines published on that date.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Contract clauses: stated decisive tax objective, conditions precedent, allocation of duties and the fate of the transaction if the advantage fails.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Transaction, evidence, <em>decision to be made<\/em><\/h2>\n<p class=\"kcv-lead\">Six common situations and the first decision to settle before the deed.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Buying a whole building to resell in lots<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Division timetable, authorisations, declaration of existence and the undertaking to resell written into the deed.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Five years from the acquisition, two years for certain sales in lots carrying a right of pre-emption for occupants.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Check that all the sales can take place within the time limit; otherwise give up the exemption or provide for a substitution.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Land or a building to be turned into a new building<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Permit, quotes, works schedule and the nature of the works against the notion of a new building.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Four years, with a yearly extension to be anticipated and requested at the latest within the month following the expiry of the previously granted period.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Write the undertaking to build and anticipate the request for extension or the substitution of an undertaking to resell.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Civil-law company that buys and then sells<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Articles of association, minutes predating the purchase, sale mandates and number of transactions.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Intent is assessed on the day of acquisition, on the basis of the documents of that date.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Measure the risk of liability to corporation tax and choose the acquiring structure accordingly.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Civil-law company that lets furnished property<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Leases, method of operation, services provided and the company's accounts.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> In principle from the start of the commercial activity, subject to administrative tolerance as long as commercial receipts do not exceed 10% of total receipts.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Decide before the purchase whether the furnished letting will be carried on by the company, by a partner or by a separate structure.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Transfer of the usufruct of shares in a civil-law company<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Transfer deed, articles of association, allocation of voting and profit rights.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The characterisation is fixed on the day of the transfer deed.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Distinguish the transfer of a usufruct from the transfer of shares and examine separately each tax charge arising on the transaction.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Purchase presented as opening a tax advantage<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Brochure, simulation, reservation contract and clauses mentioning the scheme.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> For a liability claim linked to a tax-driven investment, the damage arises from the facts showing that the expected return cannot be obtained.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Make eligibility for the scheme part of the contract and keep the marketing documents.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>tax on a property transaction<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>Why consult a real estate tax lawyer before the promise to sell?<\/summary><div class=\"a\"><p>The promise already fixes the essentials: who is buying, at what price, on what conditions and with what tax undertaking. After the notarial deed, registration duties have arisen and most choices can no longer be changed without cost. The notary must inform the parties about the deed in which they take part, and this advice is owed spontaneously before their final commitment. The Court of Cassation recalls that \"The notary is bound to inform and advise the parties, fully and in detail, on the scope and effects, in particular as to the tax consequences, of the deed in which he takes part\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6836a34c91bdea24a84821a5\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 28 May 2025, No. 23-18.737<\/a>). In that case, additional taxes owed by the sellers could be determined as early as the promise, and the judgment that had ruled out fault on the part of the notary was overturned. A lawyer can complete this analysis across the whole transaction: comparing acquisition structures, checking the feasibility of an undertaking to resell or to build, drafting the tax clauses and, if doubt remains, preparing a request for a safeguard from the tax authority before signing.<\/p><\/div><\/details><details><summary>What happens if the property dealer does not resell within five years?<\/summary><div class=\"a\"><p>The exemption from transfer duties granted to a buyer subject to VAT who undertakes to resell is conditional (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1115 of the French General Tax Code<\/a>). If the building is not resold within the time limit, the favourable regime falls away. The Court of Cassation holds that \"forfeiture of the favourable regime provided for in Article 1115 above has the effect of making payable the transfer duties from which the buyer was exempt by reason of its undertaking to resell\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672b412860ce3608285f4b39\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 November 2024, No. 23-11.616<\/a>). It adds that late-payment interest runs from the first day following the month in which the duties should have been paid, and not from the expiry of the resale period. The ruling, unfavourable to the buyer, increases the cost of a delay in selling. Before the deed, the resale timetable must therefore be tested against real constraints: authorisations, division, occupation of the lots, market conditions. The firm quantifies this risk and examines the solutions provided by law, such as substituting an undertaking to build, before the period ends.<\/p><\/div><\/details><details><summary>When does the resale period run for a building bought in lots?<\/summary><div class=\"a\"><p>The period runs from the acquisition, whether it is the ordinary five-year period or the period reduced to two years. The text provides for this reduced period for resales in lots that trigger the right of pre-emption of tenants or occupants provided for by the Act of 31 December 1975 or the Act of 6 July 1989 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1115 of the General Tax Code<\/a>). The Court of Cassation has confirmed this: the period, \"whether it is the five-year period provided for in the first paragraph of Article 1115 of the General Tax Code or the period reduced to two years provided for in the last paragraph of that text, runs from the acquisition of the building\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65cc65948bbd7c000881f5f3\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 February 2024, No. 22-17.541<\/a>). The property dealer's appeal to the Court of Cassation was dismissed. The Court also noted that the right of pre-emption had been triggered by the notification of the offers of sale to the tenants. For a break-up sale of a building, the timetable must therefore be built from the date of the purchase deed, allowing for the periods for offers to occupants and the time needed for their replies. A timetable that is too tight exposes the buyer to transfer duties increased by late-payment interest.<\/p><\/div><\/details><details><summary>Can an undertaking to build be extended or replaced?<\/summary><div class=\"a\"><p>Yes, under the conditions set by law. A buyer subject to VAT who has undertaken in the deed to carry out within four years the works producing a new building may obtain, on request, a renewable yearly extension of that period; the absence of a reasoned refusal within two months of receipt of the request amounts to acceptance (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1594-0 G of the French General Tax Code<\/a>). The same text allows, within a limit of five years from the giving of the first undertaking, an undertaking to resell to be substituted for it, and conversely an undertaking to resell to be replaced by an undertaking to build before it falls due. The request for extension, reasoned and sent by registered letter, must be made at the latest within the month following the expiry of the period previously granted (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030829535\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030829535\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 266 bis of Annex III to the General Tax Code<\/a>). By contrast, the force majeure that would excuse forfeiture must be established rigorously. The Court of Cassation overturned a judgment that had accepted an impossibility of building, noting that it had ruled \"on grounds unsuited to establishing the absolute and definitive impossibility of building for the company\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/641173aef6c989fb02435723\" target=\"_blank\" rel=\"noopener\">Cass. com., 15 March 2023, No. 21-11.876<\/a>). The decision is unfavourable to the buyer. The firm therefore keeps a schedule from the moment of signing and prepares the requests for extension or substitution before the period expires, rather than relying on force majeure being recognised.<\/p><\/div><\/details><details><summary>Does a successive buyer of land take over the seller's undertaking?<\/summary><div class=\"a\"><p>The current text allows the next buyer to take over the undertaking to build given by the transferor, the period granted to the latter then binding the buyer (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1594-0 G of the General Tax Code<\/a>). This option releases no one from keeping their own undertaking. Under the former Article 691 of the General Tax Code, the Court of Cassation held that \"the mere fact of having given the undertaking to build that gave rise to reduced taxation binds these persons individually towards the tax authority\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/613724d1cd5801467741898c\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 November 2006, No. 04-19.939<\/a>). The acquiring company, which had not built within four years, forfeited the favourable regime and force majeure was rejected for want of justified steps during the period. This unfavourable decision is old and was made under a text that is no longer in force, but it shows the logic of the review: each buyer answers for the undertaking set out in its own deed. Before buying land already burdened by an undertaking, one must obtain the earlier deed, know the date on which the period started and check how much time really remains to carry out the works.<\/p><\/div><\/details><details><summary>How can a civil-law company avoid being treated as a property dealer?<\/summary><div class=\"a\"><p>A civil-law company that habitually buys buildings with a view to reselling them carries on a commercial activity and becomes liable to corporation tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 35 of the General Tax Code<\/a>, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 206<\/a>). Intent is judged on the day of purchase, from documents often drafted without regard to tax. In a case decided on 1 October 2026, the Paris Administrative Court of Appeal found speculative intent relying on minutes of a meeting predating the acquisition, which provided for consulting an architect on the number of flats according to the market, and on a sale mandate given shortly afterwards (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054946303\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054946303\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Paris, 1 October 2026, No. 25PA00600<\/a>). The partners' application was dismissed and the company's liability to corporation tax upheld. This unfavourable ruling on its facts sets no general rule: it merely shows the weight of internal documents. Before the purchase, the firm re-reads the corporate purpose, the draft decisions and the mandates, and checks that the announced asset-management plan matches what the company will actually do.<\/p><\/div><\/details><details><summary>Does furnished letting by a civil-law company change its taxation?<\/summary><div class=\"a\"><p>In principle, yes. The direct or indirect letting of furnished residential premises falls under industrial and commercial profits (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 35 of the General Tax Code<\/a>). When a civil-law company carries on this activity itself, it carries out a commercial operation and becomes liable to corporation tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 206<\/a>). The Court of Cassation states it plainly: \"property holding companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) are automatically subject to corporation tax when they carry on a commercial or industrial activity\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67eccf2905aee137f36c34e3\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 April 2025, No. 24-11.202<\/a>). In that case, the partner's shares were not accepted as business assets for the purposes of the former wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune), and the appeal to the Court of Cassation was dismissed. The tax authority nevertheless accepts that the civil-law company escapes that tax as long as its commercial receipts excluding VAT do not exceed 10% of its total receipts, with a four-year average in the event of an occasional excess (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6585-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-IS-CHAMP-10-30<\/a>, \u00a7\u00a7 320 and 330). The practical consequence is settled before the purchase: choose whether the furnished letting will be carried on by the company, by a partner or by a separate structure, and measure the effect of that choice on the taxation of rents, of the resale and of distributions. For a voluntary election, Article 239 of the same Code sets the notification period and the conditions for withdrawal (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037988649\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037988649\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 239<\/a>).<\/p><\/div><\/details><details><summary>Should you request a tax ruling before signing the deed?<\/summary><div class=\"a\"><p>Where the transaction rests on an uncertain assessment of the facts, the safeguard is requested before the deed. The tax authority rules within three months when a taxpayer acting in good faith submits a written, precise and complete request, and its formal position is then binding on it (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B of the Book of Tax Procedures<\/a>). For an arrangement exposed to abuse of law, a specific procedure exists: if the central tax administration, consulted in writing before the acts are concluded with all the relevant information, has not replied within six months, the procedures of Articles L. 64 and L. 64 A do not apply (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990417\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 B<\/a>). These periods must be built into the timetable of the promise to sell, for example by means of a condition precedent or a suitable date for the final deed. The safeguard applies only to the situation described: an incomplete request, or facts different from those set out, deprive it of effect. The firm drafts the request from the documents of the transaction and checks that the signed deed remains consistent with what was presented.<\/p><\/div><\/details><details><summary>Does the administrative guidance in force on the day of the deed protect the buyer?<\/summary><div class=\"a\"><p>It protects according to its terms and as of its date. A taxpayer who has applied a text according to the interpretation published by the tax authority may rely on it, but only according to the content of that guidance at the time of the taxation. The Court of Cassation holds that the guidance relied on by the taxpayer \"can be applied only according to its terms and content in force at the time of the taxation in dispute\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca7230593a195e4153429e\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 April 2019, No. 16-28.327<\/a>). It overturned the judgment that had applied an instruction of 18 April 2011 to taxation whose chargeable event predated it, a ruling unfavourable to the taxpayer. For registration duties, the chargeable event is the transfer deed; an instruction issued after the deed therefore cannot be relied on (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65cc65948bbd7c000881f5f3\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 February 2024, No. 22-17.541<\/a>). The administrative commentary on the regime for purchases intended for resale, <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3290-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-ENR-DMTOI-10-50<\/a>, also recalls that the beneficiary must have filed the declaration of existence provided for by the Code. Before the deed, the firm therefore notes the guidance published on the planned date of signing and keeps its dated version on file.<\/p><\/div><\/details><details><summary>How can a property arrangement avoid being recharacterised as an abuse of law?<\/summary><div class=\"a\"><p>The tax authority may disregard sham acts and those which, seeking a literal application of the texts against the objective of their authors, could have been inspired only by the motive of avoiding or reducing tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 of the Book of Tax Procedures<\/a>). Since 2021, a second text targets acts whose principal motive is tax-related, under the same condition relating to the objectives of the texts (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 A<\/a>). In the event of disagreement, the tax abuse-of-law committee may be asked to give its opinion. A contribution, a split of ownership or a gift preceding a sale must therefore have a genuine economic or family reason, expressed in the deeds and demonstrated afterwards. The Court of Cassation also requires advice on the risks: \"the lawyer is under an obligation to draw the client's attention to the uncertainties of the positive law on the day of the intervention and to the risks that may affect the validity or effectiveness of the planned transaction\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685ce28c0c5506317f3be88a\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 25 June 2025, No. 23-16.629<\/a>). The firm sets out these risks in writing before the deed and examines whether a prior consultation of the central tax administration would be useful.<\/p><\/div><\/details><details><summary>Is the transfer of the usufruct of shares in a civil-law company subject to the share transfer duty?<\/summary><div class=\"a\"><p>Under Article 726 of the General Tax Code as worded in 2012, the Court of Cassation answered in the negative. It holds that a usufructuary is not a partner and that \"the transfer of the usufruct of corporate rights, which does not entail a transfer of ownership of the corporate rights, is not subject to the registration duty applicable to transfers of corporate rights\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/638701a2bf732905d49c5005\" target=\"_blank\" rel=\"noopener\">Cass. com., 30 November 2022, No. 20-18.884<\/a>). Ruling on the merits, it discharged the duties claimed from the transferee company, a ruling favourable to the taxpayer. Its scope must be measured precisely. It concerns only the duty on transfers of corporate rights and says nothing of the other taxes arising on the transaction, nor of the risk of abuse of law if the split of ownership had no motive other than tax. It was delivered under an earlier version of the text; <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726<\/a> in force since 1 January 2024 still covers transfers of corporate rights without mentioning the usufruct, but its wording must be checked on the day of the deed. Before signing a temporary usufruct transfer, the firm examines the articles of association, the allocation of voting and profit rights, the price used and the economic reasons for the split of ownership.<\/p><\/div><\/details><details><summary>What can be done if the tax advantage promised on a property purchase does not materialise?<\/summary><div class=\"a\"><p>The answer depends on what the contract says about that advantage. A mistake as to a mere motive does not lead to nullity, unless the parties have expressly made it a determining element of their consent (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032041003\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032041003\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1135 of the French Civil Code<\/a>). Hence the value of stating, before signing, that eligibility for the scheme is a condition of the purchase. Where there is no nullity, a liability claim remains possible. The Court of Cassation holds that \"the dismissal of the principal claim for nullity of the sale for fraudulent misrepresentation brought against the seller does not preclude an alternative claim in quasi-tort liability against the professional in charge of marketing\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/600fe7e2b89b4db1d22a514e\" target=\"_blank\" rel=\"noopener\">Cass. 3e civ., 14 January 2021, No. 19-24.881<\/a>). As to the limitation period for a tax-driven rental investment, it holds that \"the damage can become apparent to the buyer only from facts capable of revealing to them the impossibility of obtaining the return expected when the contract was concluded\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6358cfef99f67905a719f94d\" target=\"_blank\" rel=\"noopener\">Cass. 3e civ., 26 October 2022, No. 21-19.900<\/a>). That judgment, delivered under the former Article L. 110-4 of the Commercial Code, concerns the liability claim; today, personal actions are subject to a limitation period of five years from the facts known or that should have been known (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017112\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017112\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 2224 of the Civil Code<\/a>). Keep the brochure, the simulations, the reservation contract and the correspondence, which will serve to establish what had been presented.<\/p><\/div><\/details><details><summary>Must an adviser who did not flag a tax risk reimburse the tax?<\/summary><div class=\"a\"><p>Not necessarily. In a published judgment, the Court of Cassation upheld the finding of fault against a lawyer who had concluded peremptorily that a transaction carried no risk, but it overturned the assessment of the loss (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685ce28c0c5506317f3be88a\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 25 June 2025, No. 23-16.629<\/a>). It recalls that tax lawfully due is not a recoverable loss and that \"compensation linked to a tax reassessment is limited to the surcharges and penalties it has entailed\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685ce28c0c5506317f3be88a\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 25 June 2025, No. 23-16.629<\/a>), unless it is established that, properly advised, the taxpayer would not have been exposed to the tax or would have paid less. In that case, concerning a deferral of taxation that was called into question, the loss of a chance had to be measured by reference to the tax foreseeable at the end of the deferral and the penalties, and not as a percentage of the principal of the reassessment. For the client, this ruling is unfavourable: an action against the adviser does not replace a properly structured transaction. The most effective protection remains preventive, through a written analysis of the risks before the deed, precise drafting of the undertakings and, where necessary, a request for a safeguard sent to the tax authority.<\/p><\/div><\/details><details><summary>Does a transaction signed at the end of 2026 and performed in 2027 fall under the same texts?<\/summary><div class=\"a\"><p>The wording of the texts changes on 1 January 2027, which makes it necessary to check the version referred to in the deed. The published versions of Articles 1115 and 1594-0 G of the General Tax Code applicable on that date refer to Article L. 211-23 of the Code of Taxes on Goods and Services to define who is subject to VAT, instead of Article 256 A of the General Tax Code, and Article 1594-0 G refers to Article L. 231-12 of the same Code for the notion of a new building. For real estate VAT, L\u00e9gifrance indicates that the content of Article 268, on the taxable margin basis, is carried over into Articles L. 231-18 to L. 231-20 of that Code from 1 January 2027. As at 1 November 2026, comparison of the two published versions shows only these changes of cross-reference for undertakings to resell and to build, but the deed, the filings and the requests for extension must cite the right references. For registration duties, the chargeable event remains the transfer deed, which ties the transaction to the text in force on the day of signing. The firm checks the applicable version at each stage, from the promise to sell to the expiry of the undertaking, and flags any amendment published in the meantime.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1115 of the General Tax Code<\/span><span class=\"kcv-art-t\">undertaking to resell<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031219381\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1594-0 G of the General Tax Code<\/span><span class=\"kcv-art-t\">undertaking to build<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373514\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 206 of the General Tax Code<\/span><span class=\"kcv-art-t\">civil-law companies liable to corporation tax<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033817773\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 35 of the General Tax Code<\/span><span class=\"kcv-art-t\">purchase for resale and furnished letting<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 80 B of the Book of Tax Procedures<\/span><span class=\"kcv-art-t\">formal position of the tax authority<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990417\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 64 B of the Book of Tax Procedures<\/span><span class=\"kcv-art-t\">prior consultation on abuse of law<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 64 A of the Book of Tax Procedures<\/span><span class=\"kcv-art-t\">acts with a mainly tax motive<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032041003\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032041003\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1135 of the Civil Code<\/span><span class=\"kcv-art-t\">mistake as to motive<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax law<\/span><span class=\"kcv-pg-s\">The firm's practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/property-vat-lawyer-paris\/\"><span class=\"kcv-pg-t\">Real estate VAT<\/span><span class=\"kcv-pg-s\">The firm's practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-law-attorneys-paris-75017\/sci-lawyer\/\"><span class=\"kcv-pg-t\">Property holding company (SCI)<\/span><span class=\"kcv-pg-s\">The firm's practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-law-attorneys-paris-75017\/compromis-de-vente-lawyer\/\"><span class=\"kcv-pg-t\">Preliminary sale agreement<\/span><span class=\"kcv-pg-s\">The firm's practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>An acquisition to structure? Take stock <em>before signing<\/em>.<\/h2>\n      <p>Send the draft deed, the company's articles of association and the intended timetable: the firm examines the tax regime, the undertakings and the safeguards to request.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Why consult a real estate tax lawyer before the promise to sell?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The promise already fixes the essentials: who is buying, at what price, on what conditions and with what tax undertaking. After the notarial deed, registration duties have arisen and most choices can no longer be changed without cost. The notary must inform the parties about the deed in which they take part, and this advice is owed spontaneously before their final commitment. The Court of Cassation recalls that \\\"The notary is bound to inform and advise the parties, fully and in detail, on the scope and effects, in particular as to the tax consequences, of the deed in which he takes part\\\" (our translation) (Cass. 1re civ., 28 May 2025, No. 23-18.737). In that case, additional taxes owed by the sellers could be determined as early as the promise, and the judgment that had ruled out fault on the part of the notary was overturned. A lawyer can complete this analysis across the whole transaction: comparing acquisition structures, checking the feasibility of an undertaking to resell or to build, drafting the tax clauses and, if doubt remains, preparing a request for a safeguard from the tax authority before signing.\"}}, {\"@type\": \"Question\", \"name\": \"What happens if the property dealer does not resell within five years?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The exemption from transfer duties granted to a buyer subject to VAT who undertakes to resell is conditional (Article 1115 of the French General Tax Code). If the building is not resold within the time limit, the favourable regime falls away. The Court of Cassation holds that \\\"forfeiture of the favourable regime provided for in Article 1115 above has the effect of making payable the transfer duties from which the buyer was exempt by reason of its undertaking to resell\\\" (our translation) (Cass. com., 6 November 2024, No. 23-11.616). It adds that late-payment interest runs from the first day following the month in which the duties should have been paid, and not from the expiry of the resale period. The ruling, unfavourable to the buyer, increases the cost of a delay in selling. Before the deed, the resale timetable must therefore be tested against real constraints: authorisations, division, occupation of the lots, market conditions. The firm quantifies this risk and examines the solutions provided by law, such as substituting an undertaking to build, before the period ends.\"}}, {\"@type\": \"Question\", \"name\": \"When does the resale period run for a building bought in lots?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The period runs from the acquisition, whether it is the ordinary five-year period or the period reduced to two years. The text provides for this reduced period for resales in lots that trigger the right of pre-emption of tenants or occupants provided for by the Act of 31 December 1975 or the Act of 6 July 1989 (Article 1115 of the General Tax Code). The Court of Cassation has confirmed this: the period, \\\"whether it is the five-year period provided for in the first paragraph of Article 1115 of the General Tax Code or the period reduced to two years provided for in the last paragraph of that text, runs from the acquisition of the building\\\" (our translation) (Cass. com., 14 February 2024, No. 22-17.541). The property dealer's appeal to the Court of Cassation was dismissed. The Court also noted that the right of pre-emption had been triggered by the notification of the offers of sale to the tenants. For a break-up sale of a building, the timetable must therefore be built from the date of the purchase deed, allowing for the periods for offers to occupants and the time needed for their replies. A timetable that is too tight exposes the buyer to transfer duties increased by late-payment interest.\"}}, {\"@type\": \"Question\", \"name\": \"Can an undertaking to build be extended or replaced?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, under the conditions set by law. A buyer subject to VAT who has undertaken in the deed to carry out within four years the works producing a new building may obtain, on request, a renewable yearly extension of that period; the absence of a reasoned refusal within two months of receipt of the request amounts to acceptance (Article 1594-0 G of the French General Tax Code). The same text allows, within a limit of five years from the giving of the first undertaking, an undertaking to resell to be substituted for it, and conversely an undertaking to resell to be replaced by an undertaking to build before it falls due. The request for extension, reasoned and sent by registered letter, must be made at the latest within the month following the expiry of the period previously granted (Article 266 bis of Annex III to the General Tax Code). By contrast, the force majeure that would excuse forfeiture must be established rigorously. The Court of Cassation overturned a judgment that had accepted an impossibility of building, noting that it had ruled \\\"on grounds unsuited to establishing the absolute and definitive impossibility of building for the company\\\" (our translation) (Cass. com., 15 March 2023, No. 21-11.876). The decision is unfavourable to the buyer. The firm therefore keeps a schedule from the moment of signing and prepares the requests for extension or substitution before the period expires, rather than relying on force majeure being recognised.\"}}, {\"@type\": \"Question\", \"name\": \"Does a successive buyer of land take over the seller's undertaking?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The current text allows the next buyer to take over the undertaking to build given by the transferor, the period granted to the latter then binding the buyer (Article 1594-0 G of the General Tax Code). This option releases no one from keeping their own undertaking. Under the former Article 691 of the General Tax Code, the Court of Cassation held that \\\"the mere fact of having given the undertaking to build that gave rise to reduced taxation binds these persons individually towards the tax authority\\\" (our translation) (Cass. com., 28 November 2006, No. 04-19.939). The acquiring company, which had not built within four years, forfeited the favourable regime and force majeure was rejected for want of justified steps during the period. This unfavourable decision is old and was made under a text that is no longer in force, but it shows the logic of the review: each buyer answers for the undertaking set out in its own deed. Before buying land already burdened by an undertaking, one must obtain the earlier deed, know the date on which the period started and check how much time really remains to carry out the works.\"}}, {\"@type\": \"Question\", \"name\": \"How can a civil-law company avoid being treated as a property dealer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A civil-law company that habitually buys buildings with a view to reselling them carries on a commercial activity and becomes liable to corporation tax (Article 35 of the General Tax Code, Article 206). Intent is judged on the day of purchase, from documents often drafted without regard to tax. In a case decided on 1 October 2026, the Paris Administrative Court of Appeal found speculative intent relying on minutes of a meeting predating the acquisition, which provided for consulting an architect on the number of flats according to the market, and on a sale mandate given shortly afterwards (CAA Paris, 1 October 2026, No. 25PA00600). The partners' application was dismissed and the company's liability to corporation tax upheld. This unfavourable ruling on its facts sets no general rule: it merely shows the weight of internal documents. Before the purchase, the firm re-reads the corporate purpose, the draft decisions and the mandates, and checks that the announced asset-management plan matches what the company will actually do.\"}}, {\"@type\": \"Question\", \"name\": \"Does furnished letting by a civil-law company change its taxation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In principle, yes. The direct or indirect letting of furnished residential premises falls under industrial and commercial profits (Article 35 of the General Tax Code). When a civil-law company carries on this activity itself, it carries out a commercial operation and becomes liable to corporation tax (Article 206). The Court of Cassation states it plainly: \\\"property holding companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) are automatically subject to corporation tax when they carry on a commercial or industrial activity\\\" (our translation) (Cass. com., 2 April 2025, No. 24-11.202). In that case, the partner's shares were not accepted as business assets for the purposes of the former wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune), and the appeal to the Court of Cassation was dismissed. The tax authority nevertheless accepts that the civil-law company escapes that tax as long as its commercial receipts excluding VAT do not exceed 10% of its total receipts, with a four-year average in the event of an occasional excess (BOI-IS-CHAMP-10-30, \u00a7\u00a7 320 and 330). The practical consequence is settled before the purchase: choose whether the furnished letting will be carried on by the company, by a partner or by a separate structure, and measure the effect of that choice on the taxation of rents, of the resale and of distributions. For a voluntary election, Article 239 of the same Code sets the notification period and the conditions for withdrawal (Article 239).\"}}, {\"@type\": \"Question\", \"name\": \"Should you request a tax ruling before signing the deed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where the transaction rests on an uncertain assessment of the facts, the safeguard is requested before the deed. The tax authority rules within three months when a taxpayer acting in good faith submits a written, precise and complete request, and its formal position is then binding on it (Article L. 80 B of the Book of Tax Procedures). For an arrangement exposed to abuse of law, a specific procedure exists: if the central tax administration, consulted in writing before the acts are concluded with all the relevant information, has not replied within six months, the procedures of Articles L. 64 and L. 64 A do not apply (Article L. 64 B). These periods must be built into the timetable of the promise to sell, for example by means of a condition precedent or a suitable date for the final deed. The safeguard applies only to the situation described: an incomplete request, or facts different from those set out, deprive it of effect. The firm drafts the request from the documents of the transaction and checks that the signed deed remains consistent with what was presented.\"}}, {\"@type\": \"Question\", \"name\": \"Does the administrative guidance in force on the day of the deed protect the buyer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It protects according to its terms and as of its date. A taxpayer who has applied a text according to the interpretation published by the tax authority may rely on it, but only according to the content of that guidance at the time of the taxation. The Court of Cassation holds that the guidance relied on by the taxpayer \\\"can be applied only according to its terms and content in force at the time of the taxation in dispute\\\" (our translation) (Cass. com., 10 April 2019, No. 16-28.327). It overturned the judgment that had applied an instruction of 18 April 2011 to taxation whose chargeable event predated it, a ruling unfavourable to the taxpayer. For registration duties, the chargeable event is the transfer deed; an instruction issued after the deed therefore cannot be relied on (Cass. com., 14 February 2024, No. 22-17.541). The administrative commentary on the regime for purchases intended for resale, BOI-ENR-DMTOI-10-50, also recalls that the beneficiary must have filed the declaration of existence provided for by the Code. Before the deed, the firm therefore notes the guidance published on the planned date of signing and keeps its dated version on file.\"}}, {\"@type\": \"Question\", \"name\": \"How can a property arrangement avoid being recharacterised as an abuse of law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The tax authority may disregard sham acts and those which, seeking a literal application of the texts against the objective of their authors, could have been inspired only by the motive of avoiding or reducing tax (Article L. 64 of the Book of Tax Procedures). Since 2021, a second text targets acts whose principal motive is tax-related, under the same condition relating to the objectives of the texts (Article L. 64 A). In the event of disagreement, the tax abuse-of-law committee may be asked to give its opinion. A contribution, a split of ownership or a gift preceding a sale must therefore have a genuine economic or family reason, expressed in the deeds and demonstrated afterwards. The Court of Cassation also requires advice on the risks: \\\"the lawyer is under an obligation to draw the client's attention to the uncertainties of the positive law on the day of the intervention and to the risks that may affect the validity or effectiveness of the planned transaction\\\" (our translation) (Cass. 1re civ., 25 June 2025, No. 23-16.629). The firm sets out these risks in writing before the deed and examines whether a prior consultation of the central tax administration would be useful.\"}}, {\"@type\": \"Question\", \"name\": \"Is the transfer of the usufruct of shares in a civil-law company subject to the share transfer duty?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Under Article 726 of the General Tax Code as worded in 2012, the Court of Cassation answered in the negative. It holds that a usufructuary is not a partner and that \\\"the transfer of the usufruct of corporate rights, which does not entail a transfer of ownership of the corporate rights, is not subject to the registration duty applicable to transfers of corporate rights\\\" (our translation) (Cass. com., 30 November 2022, No. 20-18.884). Ruling on the merits, it discharged the duties claimed from the transferee company, a ruling favourable to the taxpayer. Its scope must be measured precisely. It concerns only the duty on transfers of corporate rights and says nothing of the other taxes arising on the transaction, nor of the risk of abuse of law if the split of ownership had no motive other than tax. It was delivered under an earlier version of the text; Article 726 in force since 1 January 2024 still covers transfers of corporate rights without mentioning the usufruct, but its wording must be checked on the day of the deed. Before signing a temporary usufruct transfer, the firm examines the articles of association, the allocation of voting and profit rights, the price used and the economic reasons for the split of ownership.\"}}, {\"@type\": \"Question\", \"name\": \"What can be done if the tax advantage promised on a property purchase does not materialise?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The answer depends on what the contract says about that advantage. A mistake as to a mere motive does not lead to nullity, unless the parties have expressly made it a determining element of their consent (Article 1135 of the French Civil Code). Hence the value of stating, before signing, that eligibility for the scheme is a condition of the purchase. Where there is no nullity, a liability claim remains possible. The Court of Cassation holds that \\\"the dismissal of the principal claim for nullity of the sale for fraudulent misrepresentation brought against the seller does not preclude an alternative claim in quasi-tort liability against the professional in charge of marketing\\\" (our translation) (Cass. 3e civ., 14 January 2021, No. 19-24.881). As to the limitation period for a tax-driven rental investment, it holds that \\\"the damage can become apparent to the buyer only from facts capable of revealing to them the impossibility of obtaining the return expected when the contract was concluded\\\" (our translation) (Cass. 3e civ., 26 October 2022, No. 21-19.900). That judgment, delivered under the former Article L. 110-4 of the Commercial Code, concerns the liability claim; today, personal actions are subject to a limitation period of five years from the facts known or that should have been known (Article 2224 of the Civil Code). Keep the brochure, the simulations, the reservation contract and the correspondence, which will serve to establish what had been presented.\"}}, {\"@type\": \"Question\", \"name\": \"Must an adviser who did not flag a tax risk reimburse the tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not necessarily. In a published judgment, the Court of Cassation upheld the finding of fault against a lawyer who had concluded peremptorily that a transaction carried no risk, but it overturned the assessment of the loss (Cass. 1re civ., 25 June 2025, No. 23-16.629). It recalls that tax lawfully due is not a recoverable loss and that \\\"compensation linked to a tax reassessment is limited to the surcharges and penalties it has entailed\\\" (our translation) (Cass. 1re civ., 25 June 2025, No. 23-16.629), unless it is established that, properly advised, the taxpayer would not have been exposed to the tax or would have paid less. In that case, concerning a deferral of taxation that was called into question, the loss of a chance had to be measured by reference to the tax foreseeable at the end of the deferral and the penalties, and not as a percentage of the principal of the reassessment. For the client, this ruling is unfavourable: an action against the adviser does not replace a properly structured transaction. The most effective protection remains preventive, through a written analysis of the risks before the deed, precise drafting of the undertakings and, where necessary, a request for a safeguard sent to the tax authority.\"}}, {\"@type\": \"Question\", \"name\": \"Does a transaction signed at the end of 2026 and performed in 2027 fall under the same texts?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The wording of the texts changes on 1 January 2027, which makes it necessary to check the version referred to in the deed. The published versions of Articles 1115 and 1594-0 G of the General Tax Code applicable on that date refer to Article L. 211-23 of the Code of Taxes on Goods and Services to define who is subject to VAT, instead of Article 256 A of the General Tax Code, and Article 1594-0 G refers to Article L. 231-12 of the same Code for the notion of a new building. For real estate VAT, L\u00e9gifrance indicates that the content of Article 268, on the taxable margin basis, is carried over into Articles L. 231-18 to L. 231-20 of that Code from 1 January 2027. As at 1 November 2026, comparison of the two published versions shows only these changes of cross-reference for undertakings to resell and to build, but the deed, the filings and the requests for extension must cite the right references. For registration duties, the chargeable event remains the transfer deed, which ties the transaction to the text in force on the day of signing. The firm checks the applicable version at each stage, from the promise to sell to the expiry of the undertaking, and flags any amendment published in the meantime.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Real estate tax lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/real-estate-tax-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 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data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-business-france-vat-registration-fiscal-representative-challenge-abroad\/\">Your Foreign Business Owes French VAT Without a French Company: Registration, Fiscal Representative and How to Challenge the Bill From Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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A property acquisition fixes its tax cost on the day the deed is signed: transfer duties, the undertaking to resell or to build, the regime of the [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157179,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161291","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Real Estate Tax Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Real estate tax lawyer Paris: Kohen Avocats structures your acquisition, resale or property holding company before the deed is signed. 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