{"id":6901,"date":"2023-04-24T08:00:03","date_gmt":"2023-04-24T06:00:03","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/what-is-the-3-annual-contribution-on-buildings\/"},"modified":"2024-07-30T15:28:31","modified_gmt":"2024-07-30T13:28:31","slug":"what-is-the-3-annual-contribution-on-buildings","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/what-is-the-3-annual-contribution-on-buildings\/","title":{"rendered":"What is the 3% annual contribution on buildings?"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.18.0″ _module_preset=”default” collapsed=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.18.0″ _module_preset=”default” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|40px|||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” text_text_color=”#11677A” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Legal entities owning real estate in France are liable for a 3% tax on the value of this real estate. <\/strong><\/p>\n

This 3% tax on the market value of real estate was introduced by the 1983 Finance Act, with the aim of ensuring the visibility of chains of real estate ownership by French and foreign entities; making it possible to obtain the identity of associates and thus verify the correct application of the wealth tax (ISF), now replaced by the real estate wealth tax (IFI). <\/strong><\/p>\n

In principle, this tax is payable by all French or foreign legal entities owning one or more properties in France, but as legislation has evolved and case law has been favorable to the taxpayer, the scope of the tax has gradually been narrowed. Today, there are many cases of exemption.<\/strong><\/p>\n

[\/et_pb_text][et_pb_divider show_divider=”off” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”20px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

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What are the <\/span>en<\/span>tities<\/span> involved?<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

In accordance with <\/span><\/span>articles 990D <\/span>to 990G of the CGI<\/span><\/span>the 3% tax applies <\/span>to ” <\/span>entities<\/span> legal persons, organizations, trusts or comparable institutions which, directly or through <\/span>entities<\/span> via<\/span>s<\/span>, <\/span>have<\/span> one or more buildings <\/span>located at<\/span> in France or are holders of rights <\/span>real<\/span> on these goods are liable for an annual tax of <\/span>equals<\/span> a<\/span>\u0300 3% of value <\/span>market value<\/span> of these properties or rights”.<\/span><\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”20px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Exemptions<\/span><\/span><\/h2>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Article 990 E<\/span><\/b> specifies the cases in which the 3% tax may be waived. A number of entities are exempt from reporting obligations: <\/span> <\/span><\/p>\n

    \n
  • This is the case for international organizations, states and their political and territorial subdivisions, and legal entities over which they have majority control;<\/span> <\/li>\n
  • Legal entities that cannot be considered as real estate companies, i.e. whose real estate assets located in France represent less than 50% of French assets held directly or indirectly.
    <\/span>Finally, only real estate companies (such as SCIs) are concerned. <\/span><\/li>\n<\/ul>\n
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    • Listed legal entities <\/span> <\/span><\/li>\n<\/ul>\n

      In the absence of automatic exemption and when the legal entities concerned are headquartered within the European Union or in a country that has signed an administrative assistance agreement with France to combat tax evasion and avoidance. They will benefit from preferential treatment, but will still have to complete the annual <\/span>form n\u00b02746<\/span><\/b>which must be paid before May 16 of each year during the period the property is held. The declaration must be sent electronically (<\/span>CGI art. 1649 quater B quater, XII<\/span><\/b>).<\/span> <\/span><\/p>\n

      This is particularly true of<\/span> pension funds and other non-profit organizations. <\/span> <\/span><\/p>\n

      This is also the case for entities that undertake to<\/span>to provide the tax authorities, at their request, with: the location, composition and value of properties owned on January 1, the identity and address of all shareholders, partners or other members who hold, in any capacity whatsoever, more than 1% of the shares, units or other rights, and the number of shares, units or other rights held by each of them.<\/span><\/p>\n

      [\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”20px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

      Reporting obligations<\/span><\/span><\/h2>\n

      [\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

      Legal entities must submit two copies of declaration no. 2746, together with payment of the tax, by May 16 of each year. This declaration must indicate the location, the extent and the market value of the taxable buildings or real estate rights. <\/span> <\/span><\/p>\n

      Altertax’s teams regularly assist clients active in the real estate sector to identify their tax obligations in relation to the ownership of real estate in France.<\/span><\/p>\n

      [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

      Legal entities owning real estate in France are liable for a 3% tax on the value of this real estate. This 3% tax on the market value of real estate was introduced by the 1983 Finance Act, with the aim of ensuring the visibility of chains of real estate ownership by French and foreign entities; making it possible to obtain the identity of associates and thus verify the correct application of the wealth tax (ISF), now replaced by the real estate wealth tax (IFI). <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[95,339,342],"tags":[],"class_list":["post-6901","post","type-post","status-publish","format-standard","hentry","category-corporate-taxation","category-personal-taxation","category-real-estate-taxation"],"yoast_head":"\nEverything you need to know about the 3% annual contribution on buildings in France | Altertax Avocats<\/title>\n<meta name=\"description\" content=\"Find out more about the legal entities concerned, exemption cases, reporting obligations and preferential regimes for listed entities in this article on the 3% annual contribution on real estate in France. 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