Real Estate Tax Lawyer in Toulouse

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Based in downtown Toulouse, we provide services in French and English.


Appointments at the office or via video conference (FR/EN).

Tell us about your real estate tax project → response within 24 business hours.

As a real estate tax lawyer in Toulouse and Haute-Garonne, the firm VV Avocat assists companies, investors, property dealers, and developers, as well as individuals and non-residents, with all aspects of real estate taxation, including: LMNP/LMP, SCI (IR/IS), real estate VAT, capital gains, IFI, and tax audits and litigation.

Our difference: a bilingual French/English practice dedicated to expatriates and English-speaking clients, with clear documentation, notary/accountant coordination, and consideration of international tax treaties.

Objective: to secure, optimize, and document each transaction for a lasting result.

Corporate Real Estate Taxation

We assist property dealers, developers, professional investors and users (operating real estate) on:

Tax Advisory for Real Estate Professionals

Taxation of Property Dealers

VAT on margin, resale deadlines, qualification of works, inventory and provision management.

Development Operations

Real estate VAT, plot transfers, project SCCV/SAS, allocation of charges, cost price.

Professional Furnished Landlords (LMP)

Registration, actual BIC, depreciation, social implications, LMP/LMNP switch.

Real Estate VAT

Works, self-deliveries, VAT options, professional/mixed premises, para-hotel.

Operating Real Estate

Lessor/lessee scheme (intra-group professional/commercial leases), deductibility of rents, re-invoicing, service agreements.

Standard Deliverables

- Regime arbitration note (IR/IS, actual/micro, VAT).
- Tax clauses in leases/deeds.
- Evidentiary file (works, invoices, photos, quotes) in anticipation of an audit.

Real Estate Taxation for Individuals

Income and Rentals

  • Rental income: micro-land vs actual regime, expenses, loan interest, works (distinction between maintenance/improvement).

  • Furnished rental (LMNP/LMP): choice of regime, depreciation, long-term or short-term furnished rental, local implications in Toulouse.

Companies & Ownership

  • Income from real estate companies (SCI/holding): distributions, current accounts, shareholder agreements, occupancy/expense agreements.

Capital Gains, Transmission, Wealth

  • Real estate capital gains: primary/secondary residence, allowances, proof of works, tax representative for non-residents.

  • Inheritance/Gift: dismemberment of ownership, family agreements, contributions to SCI, balancing payment.

  • IFI: calculation, deductible debts, valuation, professional assets.

Taxation of Real Estate Companies (SCI, SCCV, SCPI/OPCI, groups)

Structuring & Governance

  • SCI subject to IR or IS: quantified comparison, deficit regime, cash repatriation, share transfer vs property transfer.

  • SCCV / project companies (development): choice of legal form, VAT, cost allocation, program exit.

  • Groups: real estate holding, regulated agreements, intra-group real estate transfer pricing.

Obligations & Declarations

  • 3% Tax (market value of properties): exemption analysis, preparation and filing.

  • SCI Tax Return / DAS-2 / non-resident forms: security and compliance.

Corporate Real Estate Taxation

Taxation of Property Dealers

VAT on margin, resale deadlines, qualification of works, inventory and provision management.

Development Operations

Real estate VAT, plot transfers, project SCCV/SAS, allocation of charges, cost price.

Professional Furnished Landlords (LMP)

Registration, actual BIC, depreciation, social implications, LMP/LMNP switch.

Real Estate VAT

Works, self-deliveries, VAT options, professional/mixed premises, para-hotel.

Operating Real Estate

Lessor/lessee scheme (intra-group professional/commercial leases), deductibility of rents, re-invoicing, service agreements.

Standard Deliverables

- Regime arbitration note (IR/IS, actual/micro, VAT).
- Tax clauses in leases/deeds.
- Evidentiary file (works, invoices, photos, quotes) in anticipation of an audit.

Real Estate Transactions: Study, Structuring, Negotiation, Transfer

Profitability Study & Tax Strategy

  • Business case: rents, expenses, financing, Toulouse scenarios (Capitole, Carmes, Compans, Lardenne districts).

  • Strategy: sole proprietorship / LMNP / SCI (IR/IS) / commercial company (SAS/SARL) ownership according to objectives (cash flow, transmission, resale).

Structuring & Negotiation

  • Tax clauses in promises/leases (indexation, works, recoverable charges, guarantees).

  • Negotiation of investment/transfer to optimize the tax base and VAT.

Transfer / Exit

  • Transfer schemes (asset/shares), capital gains clearance, timing, documentation of works and expenses, tax representative if applicable.

Special for Expats & English-speaking Clients (English-speaking real-estate tax)

Why choose us?

  • FR/EN meetings, bilingual documents, clear explanations of French rules.

  • Consideration of tax treaties (double taxation), tax residency, and departure/arrival years.

  • Coordination with notary / chartered accountant / tax advisor abroad.

  • Frequent topics: non-resident capital gains, withholding tax, social charges (CSG-CRDS), IFI for non-residents, LMNP vs SCI for non-residents.

Quick wins

  • Solid works file = optimized capital gains.

  • Properly configured LMNP depreciation = secured cash flow.

  • IFI: documented debts/valuation = reduced risks.

  • Controlled para-hotel VAT = reclassification avoided.

FAQ - Frequently Asked Questions Real Estate Taxation

LMNP or SCI: which to Choose?

Le LMNP convient aux détentions en direct avec amortissements au réel ; la SCI facilite la détention/transmission et l’entrée d’associés. L’IS peut être pertinent pour capitaliser. Le choix dépend de vos objectifs et de votre horizon de revente.

Les travaux de construction, reconstruction, agrandissement, amélioration (hors entretien), justifiés par factures au nom du propriétaire. Nous constituons le dossier de preuve.

Income and capital gains from French sources are taxable in France, then adjusted by the applicable tax treaty (tax credit, minimum rate, tax representative).

Identify deductible debts, justify the valuation, verify eligibility for professional assets, and document tax residency.