Beneficial owner | Deloitte Société d'Avocats

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

By Sarvi Keyhani, Soufiane Jemmar, Henry Billard / 24 March 2017

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,

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