Personal taxation

Our team is well placed to support individuals in managing their tax liability in relation to income tax, asset holdings and passing on assets in return for payment or to future generations.

Our work on real-estate assets mainly involves:

• Tax analysis of empty or furnished lettings
• Creation of a company holding structure: SCI, family SARL, semi-transparent company or company subject to corporation tax
• Consideration of funding options

Consideration of options for holding financial assets:

• life insurance policy
• guaranteed investment contract
• personal equity savings plan
• portfolio investment company (SCP)
• securities account

Early transfer of investments

• donation prior to transfer
• setting up a holding company

We help our clients to determine their taxable basis for Real Estate Wealth Tax (IFI). In particular, we analyse:

• compliance with the terms of the law in relation to business property (particularly the holding threshold, activity carried out and whether the holding company is classed as trading)
• optimisation of tax liability using the upper limit of direct taxes compared with income
• eligibility for IFI reduction mechanisms (charitable donations)

Early transfer of assets

• determination of the underlying tax liability associated with an estate, taking into account the system of matrimonial property and heirs
• consideration of strategies based on transferring the bare ownership of assets

Related areas

Mergers & Acquisitions
Private equity
Companies & Groups
Business real estate
Business owners