Taxation of a real estate acquisition: structure and compare the different schemes

A real estate acquisition can be made according to very different patterns, whose tax effects are not only measured at the time of purchase.

Direct retention, SCI to income tax, SCI to corporate tax, commercial company, holding or intra-group financing: each architecture changes income taxation, reinvestment capacity, cash flow and exit cost.

Compare structures over the entire investment period

The correct scheme is not only based on the immediate tax rate.

It is necessary to integrate the holding period, the level of indebtedness, the nature of the work, the expected income, the refinancing strategy, the taxation of the sale and, where appropriate, the transmission objectives.

A structure that seems attractive at entry may be less efficient when it is reasoned throughout the investment cycle.

Choose the architecture that actually serves the project

The tax strategy is to look at several options, quantify their consequences and select the one that provides the best balance between net return, flexibility and future taxation.

The firm accompanies this reflection with a result logic: identify the most efficient legal schemes and reduce, where possible, the overall tax cost of acquiring and holding them.

Master Édouard Pruvost specializes in consulting on real estate tax strategy. To compare multiple sets, measure their tax impact and validate the structure best suited to your acquisition, contact the firm to benefit from a customized strategic analysis.