Miscellaneous
VAT on French Property Sales: New Builds, Old Buildings and Building Land
The VAT treatment of French property transactions follows a binary logic: either the seller is a VAT taxable person (assujetti) acting as such within an economi…
VAT on Construction and Renovation Works in France: The 10% and 5.5% Rates
Most renovation, maintenance, and improvement works carried out in French residential property do not attract the standard 20% VAT rate. Instead, two reduced ra…
Transfer Duties on French Property Sales: Droits d’Enregistrement Explained
Every sale of immovable property in France triggers registration and land publicity formalities at which transfer duties become payable — unless a specific exem…
Taxe sur les Logements Vacants in France:The Annual Tax on Vacant Dwellings
France imposes an annual tax on habitable dwellings that remain unoccupied for more than one year in areas where the rental market is under pressure. The tax — …
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Mariela Petrova
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
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