Référence : SJ0010 [ consulter les dates et tarifs ]
Download "Delegate registration form" (153 Ko)
PROGRAMME
1st Day :
- The civil law notaire
- Traditional missions of the notaire and the differences with the British solicitor
- Anti-money laundering legislation
- The concept of Civil Law ownership (usufrui and nue-propriété)
- The real estate market in the Paris area
- The role of the parties
- The role of the Notaire
- Analysis regarding the legal situation of the property
- Investigation of title
- Professional or commercial use of the property
- Mortgage situation
- Technical surveys
- Condominium association
- Drafting of pre-closing agreements and the deeds of ownership
- Registration of the deeds and mortgages with the land registry
- Purchase by individuals
- Family Law issues
- Legal capacity
- Married couples –matrimonial regimes
- Registered partnerships
- Tontine Clause
- Divorce
- Succession law – forced heirship rule (“la reserve héréditaire”) – law reform
- European legislation : the Green Paper on the law applicable to succession
- Purchase by a company
- The legal structure of a Société Civile Immobilière (SCI)
- The advantages of using a company
- The use of a Company avoids application of forced heirship rules, and division of the estate distribution
- The use of a company allows tax efficient transfer of title
- The company as a management tool
2nd Day :
General introduction : overview "la hierarchie des normes"
CORPORATE
- General presentation of corporation tax
- Scope of Corporation tax
- taxable persons
- rules of territoriality
- Determination of the taxable profit and payment of tax
- Presentation of the UK – France Tax Treaty
- Important practical considerations
- How to develop an activity in France and its tax consequences
- direct investment in France
- acquisition of a French company
- setting up a subsidiary of an English company
- opening a branch of an English company
- Acquisition of real estate by a company directly or through a French SCI
- through a commercial entity (located in or outside France)
- French transfer pricing
- Anti-avoidance provisions
- Article A 209B
- commercial relationship with mother company based in France
- Tax and the internet
- The French tax authorities and how to manage them
- Case study
INDIVIDUAL
- Background
- General presentation of personal income tax
- Taxable persons
- Definition of residence
- Impact of residence on the tax treatment
- Rates of taxation
- Rules governing taxation of income received by individuals
- Employees
- Self employed
- Real property income
- Dividends
- Capital gains
- Wealth tax
- Important practical considerations
- Estate planning considerations
- Direct investment or through an SCI
- Tax consequences regarding revenues, capital gains, inheritance tax, wealth tax
- Acquisition of shares of a French company
- Direct acquisition or througha holding company
- Tax treatment of dividends and capital gains
- Wealth tax
- The self employed
- Income tax, capital gains and wealth tax implications
- Legal entities, SNC, Associations, SCI
- Estate planning considerations
- Case study
Lunch will be served on both days as part of the programme.