Acquiring a French château involves navigating complex fiscal and legal considerations, from choosing between personal ownership and establishing a Société Civile Immobilière to managing wealth tax obligations and capital gains relief. Understanding these intricacies—including inheritance rules, rental income taxation, and long-term ownership benefits—is essential for protecting and optimizing your investment in France's luxury real estate market.

Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.

As June 2026 arrives, French taxpayers face critical deadlines while global markets navigate rising inflation, geopolitical tensions in the Middle East, and the transformative impact of artificial intelligence on investment strategies. With equity indices remaining positive despite negative sentiment, how should investors position themselves before the summer slowdown?

Dans une décision du 11 mars 2025, le Conseil d'Etat relève qu'un simple courrier rédigé par l'administration en des termes explicites est susceptible de constituer une prise de position formelle de sa part.

In a June 13, 2018 decision, the fully bench of the Council of State defines the concept of a "lead holding company" for the first time

Budget 2016 proposed rules to replace the existing eligible capital property ("ECP") regime with a new class of depreciable capital property effective as of Jan. 1, 2017.

La taxe foncière est un impôt local prélevé une fois par an par les communes.

L'examen des amendements du projet de loi de simplification de la vie économique s'est achevé à l'Assemblée nationale.

The property ownership tax (taxe foncière) is a local tax levied once a year by municipalities.

France's Economic Simplification Act introduces significant reforms to commercial lease regulations, fundamentally altering rent payment structures, security deposit limits, and tenant rights.

We highlight the key changes introduced by the French loi de simplification de la vie économique (SVE) for commercial tenants – and, crucially, what tenants can do about them now

This is the third in a series of four articles on the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.

Le nouvel Impôt sur la Fortune Immobilière (IFI) qui remplace l'Impôt de Solidarité sur la Fortune (ISF) sera applicable pour la première fois en 2018 ...

Commercial lease law is constantly evolving, with court rulings providing particularly interesting insights into the negotiation and management of commercial leases.