Last Update: April 3, 2022
Real Estate RSM France
The property sector is one the pillars of the French economy and of your assets. The property sector today involves high capital intensity activity, medium or long-term commitment and an infrastructure in which taxation is one of the fundamental levers. A cross-disciplinary organisation with teams of specialists dedicated to the sector, working
Actived: 3 days ago
Real Estate RSM Switzerland
(7 days ago) Building for the future A difficult market, tight credit, evolving accounting standards, shifting tax concerns – these are challenging times for real estate and construction companies. You need experienced professionals who understand your industry and will work hard to understand you and help you realise your objectives.
Real Estate Tax Services Swiss Real Estate Tax Risk
(6 days ago) Swiss real estate therefore remains an attractive market for private and institutional investors alike, whether Swiss or foreign. Regardless of the form of acquisition (in your name or through an acquisition vehicle), the real estate investor is confronted with numerous obstacles. These are both legal and fiscal. For instance, restrictions
USA: Foreign Investment in U.S. Real Estate RSM Global
(8 days ago) One of the major benefits gained from owning the real estate directly is that the foreign person is generally entitled to the more favourable U.S. federal capital gains tax rates at the time of sale. For 2011, the U.S. federal capital gains rate is 15 percent2. Depending on the length of time the property is held, a portion of the capital gain
Selling and Transferring French Real Estate RSM France
(6 days ago) The transfer of French real estate to an EU-company is the same treatment as the transfer of French real estate to a French company. This transfer is assimilated for tax purpose to a sale, therefore it triggers all the tax due by a such operation.
Quick overview of swedish real estate RSM Sweden
(7 days ago) The owner of the real estate at the beginning of the year is liable to property tax. Basis of tax. The tax rate is 1 % for commercial office space and 0.5% for industrial property. The annual property tax on properties for residential purposes is 1.519 SEK/flat (for 2022) maximised to 0.3 % of the assessment value.
Holding Norwegian real estate Norge
(7 days ago) When acquiring real estate, the purchase price needs to be allocated between building, technical facilities, and land. Depreciation of buildings can take place on an annual basis, with a depreciation rate of 2%, 4%, 6%, 10% or 20%, depending on the type of real estate.
Selling and transferring Italian Real Estate RSM Studio
(1 days ago) The market value of real estate will be taxed against a tax rate of 2%/9% for registration duty plus a fixed amount up to €720 for mortgage, cadastral and related special levies, if the sell is VAT exempt; If the real estate is commercial, either in the case the sale is charged with VAT or in the case the sale is VAT exempt, registration duty
Sale & transfer of Norwegian real estate Norge
(3 days ago) As commercial real estate is considered an operating asset for the company renting out the real estate, the taxable income can be deferred with an annual revenue recognition of 20% of the taxable income. Deductibility of costs Deductions are allowed for expenses incurred in connection with the sale of real estate. Losses - carry forward
Real estate RSM Switzerland
(9 days ago) Swiss real estate therefore remains an attractive market for private and institutional investors alike, whether Swiss or foreign. Regardless of the form of acquisition (in your name or through an acquisition vehicle), the real estate investor is confronted with numerous obstacles. These are both legal and fiscal. For instance, restrictions
Real Estate Management Asset Management & Renovation
(4 days ago) We are an experienced and dedicated real estate service provider and are here for all your property needs. Our team of experts offer a wide range of real estate business services, including managing rental housing, condominiums, office and commercial properties, as well as individual apartments in the greater Vienna area. Our key focus is the conservation and sustainable
Quick overview of Italian Real Estate RSM Studio
(5 days ago) Real estate investment funds (REIF) The Real Estate lnvestment Fund is a collective investment vehicle (closed-end regulated fund) without legal personality, established and managed by a management company known as an SGR (Società di Gestione del Risparmio). The REIF invests, exclusively or prevalently, in real estate properties, real estate
Real Estate RSM Studio Palea Lauri Gerla
(9 days ago) Building for the future A difficult market, tight credit, evolving accounting standards, shifting tax concerns – these are challenging times for real estate and construction companies. You need experienced professionals who understand your industry and will work hard to understand you and help you realise your objectives.
Holding french Real Estate
(9 days ago) (*) the tax can be recharged to the tenant Real Estate Wealth tax. A property wealth tax (“impôt sur la fortune immobilière”) is levied on the detention of real estate by individuals (it was levied on the total wealth including movable property, before 2018).A French tax resident is subject to the Real Estate Wealth tax in France if the worldwide real estate property assets and real
Real Estate Management RSM Belgium
(4 days ago) The Real Estate Market in Belgium is complex and constantly evolving. To succeed, you need advisers who can seamlessly service all areas as one team, with local knowledge. The RSM Belgium Real Estate Team combines a wide range of sector expertise that you can expect from the 6th largest worldwide audit,tax and consulting firm. We work as one team across …
Real Estate Tax Guide RSM AUDIT TAX CONSULTING
(9 days ago) Dutch Real Estate. Acquisition. Holding. Sale & Transfer. Please contact Onno Adriaansens for more information: Onno Adriaansens. Head of Real Estate and Co-chair European Real Estate Sector Team. T +31 (0)6 515 406 67. E [email protected]
RSM Europe Real Estate Tax Guides Real Estate and
(6 days ago) The RSM European Real Estate Group (EREG) proudly presents the newly updated Tax Guides. Developed by Co-Chair of the EREG, Onno Adriaansens in partnership with Nyenrode Business Universiteit’s Professor Tom Berkhout, the guides provide European investors with an overview on real estate tax levies in more than 20 countries, offering an
Holding Dutch Real Estate RSM AUDIT TAX CONSULTING
(3 days ago) Also, real estate can be transferred between entities belonging to the same fiscal unity without corporate income tax being due. Distribution of income and gains Dividend paid to another Dutch resident who owns at least 5% of the payers share capital are exempt from dividend withholding tax on the score of the participation exemption (in Dutch
SELLING AND TRANSFERRING LUXEMBOURG REAL ESTATE RSM
(1 days ago) DIRECT SALE OF REAL EST ATE Resident individual. Capital gains. Capital gains realised by individuals on disposal of property are taxable as miscellaneous income or 'bénéfice de spéculation' and subject to personal income tax from 0% to 42% (to which the surcharge for the unemployment fund contribution of 7% or 9% is added) depending on the …
Quick Overview of French Real Estate tax RSM France
(Just Now) The basis of tax is the price if the real estate is transferred against payment and the market value in other cases. Rate. The rate is 5.09 – 5.80% for real estate located in France (variable according to where it is located) and 5% for real estate located abroad. Inheritance / …
Real estate and construction Real estate India
(6 days ago) Our service offerings for the Real Estate and Construction industry The Indian infrastructure (construction) and real estate industry is playing key role in the nation’s progress towards achieving the status of ‘developed nation’ from a ‘developing nation’. However, there is a consensus that infrastructure inadequacies would constitute a significant constraint in realising …
Holding Italian Real Estate RSM Studio Tributario e
(4 days ago) Real estate situated in the State and held by a resident individual is treated for tax purposes to produce income, according to its average cadastral income established by the tax authorities, increased by 5%. Real estate income, as described above, has to be considered in addition to other incomes in order to form the tax basis subject to IRPEF.
Acquiring French Real Estate RSM France
(1 days ago) The acquisition of a real estate property located in France triggers transfer tax which is due in principle by the purchaser. However, it can be agreed by the parties that these fees will be supported by the seller. Registration fees: is the tax paid to the French tax aurthorities at the purchase. Transfer tax represents approximately 7 to 8%
Selling and transferring Dutch Real Estate
(Just Now) If the real estate qualifies as a trade or business, the capital gains are subject to the personal income tax at a progressive rate of up to 49.5% (box 1). Hereby, acquisition and improvement costs are deductible. Though, if the Dutch real estate does not qualify as a trade or business, individuals are not taxed on capital gains.
Cyprus Real Estate Tax Guides 2022 RSM Cyprus
(2 days ago) The real estate tax guides provide a comprehensive overview of real estate taxes to investors, stakeholders and companies engaged in the real estate market. The guides present the real estate cycle to interested parties, providing them with practical advice on acquiring, holding, and selling commercial real estate units owned directly or
Selling and transferring Greek Real Estate Real Estate
(2 days ago) transfer greek real estate to an eu-company If the transferor’s home jurisdiction is in the European Union,the same rules apply as in the case where th trsnsgeror is a Greek company for example the liability to tax on capital gains may be avoidable if the merger and acquisition provisions apply.
Quick overview of Greek Real Estate RSM Greece
(2 days ago) Annual real estate tax (ENFIA) is a tax levied on the total value of real estate owned by an individual or company. Liability to tax. Annual real estate tax is due on the total value of real property owned by an individual on January 1 st of each year. Basis of tax
China Project Roadmap: Real Estate Project Management and
(2 days ago) Join us for a look at the China project lifecycle roadmap in our upcoming Real Estate Project Management and Tax seminar, in partnership with Colliers China. As China continues to lead the global recovery from the adverse effects of the COVID-19 pandemic, foreign multinationals are strengthening their investments in China, establishing new
Sale & Transfer of Austrian Real Estate RSM Austria
(3 days ago) DIRECT SALE OF REAL ESTATE Resident individual Capital gains Capital gains on real property, in general, are taxable with 30%. Acquisition and improvement costs are deductible. The tax rate of 30% is not applicable if the real estate is qualified as a current asset. (i.e. if property is acquired for the purpose of being sold again and not for the purpose of being …
Holding Greek Real Estate RSM Greece
(5 days ago) DIRECT HOLDING OF REAL ESTATE This section discusses the key tax implications of the direct holding of real estate. First the impact for resident individuals and non-resident individuals is considered. Then the impact for resident companies and non-resident companies is considered. Resident individuals Personal income tax Income derived from the …
Quick overview of Austrian Real Estate RSM Austria
(4 days ago) Real estate investment trusts. Real estate investment trusts are regulated by the real estate investment trust law (Immobilien-Investmentfonds-Gesetz), which regulates the profit determination and the taxation. An investment company owns the assets of the real estate investment trust as a trustee for the investors.
RSM REAL ESTATE EUROPE
(9 days ago) Specialist European real estate services The real estate market is global. Investors and developers who play on the global stage are in London, Germany, New York, the Far East and the Middle East. To succeed, you need advisers who can seamlessly service all jurisdictions as one team, with local knowledge. The RSM Real Estate Europe team combines