International Tax Strategy

Integrating the IFI into an International Heritage Strategy

The property tax cannot be analysed independently of the overall organisation of an international asset. The tax residence of the taxpayer, the location of real estate assets, the terms of holding, investments made through French or foreign companies and international tax treaties are all parameters that could influence the extent of taxation in France.

Therefore, IFI is not limited to determining a taxable basis or making a return. It is part of a broader heritage reflection aimed at organizing the holding, financing and transfer of real estate assets in an international environment, while taking into account the interactions between different tax systems.

An analysis adapted to international heritage

International heritages have characteristics that make the analysis of IFI particularly complex. Real estate investments held in several states, preponderant real estate companies, asset restructuring, changes in tax residence or transmission projects can have a significant impact on tax liability and its base.

Each situation must be assessed in the light of French rules, tax treaties on the taxation of capital where they exist and mechanisms to prevent double taxation. This approach ensures consistency in the heritage strategy while securing taxpayer reporting obligations.

Expertise in International Heritage Taxation

The firm advises executives, investors, expatriates, non-residents and international families in the organisation of real estate assets with a cross-border dimension. Its intervention covers the analysis of IFI liability, the structuring of real estate investments, the application of international tax treaties, tax residency issues, and controls and disputes over property tax.

The aim is to integrate the IFI into a coherent international heritage strategy, reconciling legal certainty, fiscal risk management and long-term vision.