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News: Tax Heritage
Real estate capital gains of individuals from 1 February 2012
Real estate capital gains of a particular Article 1 of the Act amends the procedures for calculating the taxable gain: the abatement period of ownership, which allowed so far to escape the after tax fifteen years in prison, becomes ... Continue reading
Exemption for property held more than thirty years and delaying the entry into force of the reform on 1st February 2012
Members maintain the exemption for property held more than thirty years and postpone the entry into force of the reform from 1 February 2012. As part of discussions on the draft supplementary budget for 2011, the ... Continue reading
Real estate capital gains realized by Swiss residents
Pursuant to Article 15.4 of the Franco-Swiss, the levy provided for by Article 244 bis of the CGI on real estate capital gains realized in France by Swiss residents is reduced from 33.1 / 3% to 16%.
Travel expenses related to work on the building deductible from property income
Travel expenses incurred in carrying out repairs and maintenance are deductible from property income for their actual expenses as repair and maintenance. This decision maintains an interest in that ... Continue reading
Investors, deduct from your land taxes sales charges loans substitute!
The State Council has already allowed the deduction of income from property interests of a loan financing the repayment of loans previously provided that the purpose of the debt has not changed. They fall under the category of interest on loans contracted ... Continue reading
Importance of the Decree of 10 September 2010 on VAT on property transactions
The option for the VAT on the supply of buildings more than five years and land other than building by building operates separately under the same system of taxation (total price or margin). A highlight of the Decree of ... Continue reading
Exemption of the capital gain on sale of principal residence
The Council of State considers that the average time of sale must be assessed in the circumstances that have delayed the sale. Only qualify in principle for the exemption of capital gains from sale of a principal residence accommodation that ... Continue reading
Transfer taxes on real estate: what is changing on 1 January 2011
Mutations building have had their fare increase as follows: Until 31.12.2010 From 01.01.2011 Mutation rate law Law Departmental 3.60% 3.80% 1.20% Municipal tax 1, 20% fee assessment and collection 0.09% (2.50% of ... Continue reading