Deductibility of the loan and acquisition interests on the bare ownership (nue-propriété) on the part of the property society (SCI): a missed appointment for equalizing harmonization On the combined legal basis of the articles 8, 13, 1o и 31,I, 1o, d of the General Taxation Code of France (CGI) the loan interests are acquired personally by the holder […]
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The status of financial investment adviser (FIA), established by the law of 1st August 2003 is aimed at the reinforcement of protection of investors by better regulation of issues related to its activities. Thus, all FIAs fall under a certain number of duties, conditions and prohibitions controlled by the AMF. Conditions of implementation of the activities […]
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Luxembourg life insurance (l’assurance-vie luxembourgoise) in financial management Usually called “Luxembourg life insurance” (l’assurance-vie luxembourgoise), life insurance contract (or a contract of the capitalization) put on the market by the insurance companies located in Luxembourg, has a great success in Europe and especially in France (the first country collector with 30% of purchase). Substantially and functionally very similar […]
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On the combined legal basis of the articles 8, 13, 1o и 31,I, 1o, d of the General Taxation Code of France (CGI) the loan interests are acquired personally by the holder of the bare ownership(nue-propriété) to finance the acquisition of the bare ownership (nue-propriété) from its part, within SCI as a holder of the rented real estate, the […]
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By the court decision of the 31 march 2017 the Council of the State it was admitted the validity of the bare ownership (nue-propriété) donation of the shares under condition of reinvestment and postponement of the unsecured usufruct. By this the supreme judges confirm their position of the 10 February (CE, 9e et 10e ch., 10 févr. […]
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Still an imperfect tax regime (« Plus-values immobilières des non-résidents : un régime d’imposition encore imparfait ») The real estate capital gains tax scheme provided for in article 244 bis of the CGI penalizes foreign companies which own real estate not related to the professional activity in France unlike the French companies. This difference does not seem […]
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