Real estate dealers

Choice of the corporate structure 

For real estate transactions carried out on a professional basis, the type of corporate structure best suited to the business requires consideration. Based on your existing personal and professional status, and on the real estate projects you hope to develop, we can advise on the best corporate structure for your business as a real estate dealer. 

VAT on real estate 

Since 11 March 2010, real estate transactions are subject to the general rules on VAT on real estate.

VAT applies to any professional who is subject to VAT when acting in their professional capacity as part of their professional activity on the transfer of a property against consideration and the transfer of new property to themselves. It also applies if the transaction is not carried out as part of a professional activity but only in the case of the transfer/sale of a property acquired for development, within five years of its completion.

A team of dedicated experts

Roche & Cie is one of the forerunners in the field of tax optimisation and its work is based on a tried and tested method that has evolved over the course of numerous projects. Roche & Cie can handle any concerns you may have, thanks to its highly qualified experts and its close attention to legal compliance. 

Our team of experts can provide day-to-day support with:

• Tax and legal optimisation of your investments;
• Tight control of your operating costs;
• Handling specific accounting and/or tax issues related to your real estate transactions (buildable land, VAT on your margin, re-sale commitment, reduced rate, etc.)

We can take care of all of your tax returns (capital gains, real estate wealth tax (IFI), income tax return for a tax household (IRPP), etc.)

We provide support at every stage of your project and take charge of the administrative, accounting and tax matters related to your case