Corporate ownership of real estate and the wealth tax basis

During an inter-professional round table chaired by Sandrine QUILICI, Pascal JULIEN SAINT-AMAND explains the impact of the investment structure on the French wealth tax taxable basis. He demonstrates the importance of the choice of the location of the debt, the impact of cash flow agreements in groups of companies and the impact of separating the usufruct from the bare ownership of an asset on the valuation of shares.

This study is only available in French.