Accueil Real Estate

Beneficial owners to be treated as shareholders for the purpose of the French 3% tax on real estate

In a recent case law from the commercial chamber of the French Supreme Court (n°15-14528, SCI Katzoo) relating to a Luxembourg company with legal shareholders distinct from its beneficial owners, the Court specified that the company has fulfilled its filing obligations by disclosing only the economic beneficiaries’ identities and was thus entitled to the benefit of tax exemption.

  • Photo de Sarvi Keyhani

    Sarvi Keyhani

    Sarvi Keyhani, Partner, is specialized in real estate tax. She assists international investors into complex real estate transactions. She particularly…

  • Soufiane Jemmar

    Soufiane Jemmar, International Tax Director at Deloitte Société d’Avocats specializes in real estate tax. He advises French and international private…