The new withholding tax system and its impact on holders of shares in real estate funds

In the field of individual taxation, the new Finance law for 2017 introduces, with effect as from 1 January 2018, a withholding tax mechanism in France for the taxation of individuals’ revenues. This mechanism will have a direct impact on holders of shares in real estate funds due to the implementation of a monthly or quarterly tax prepayment on real estate income whether deriving from bare leasing or from commercial furnished rental.

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 advises many international real estate funds about the structuring of […]

Alexis Fillinger

Alexis Fillinger has more than 16 years of practicing. He advises both companies and individuals on personal tax related matters. He has developed his expertise in management, carried interest, co-investments, […]