Tax Law - Clare Légal

Our Services

Tax return assistance

Wealth-related taxation in a national and international context

Tax audits for sale of businesses

Group tax optimization and securing intra-group flows

Advice on wealth transfer

Real estate tax advice

Assistance during tax audits

Representation in tax litigation

Draft law on combating social and tax fraud (November 2025)

Combating tax fraud

Draft Finance Bill for 2026 (Amendment No. I-2335)

Strengthening of the Dutreil Pact

Draft Finance Bill for 2026 (Amendment No. I-3379)

Draft Tax on Unproductive Wealth

Real Estate Taxation

IFI : Real estate wealth tax

Definition of taxable persons

Scope of application

Information sheet on the real estate wealth tax

Exempt assets and deductible debts

Cases of partial or total exemptions

Calculating the real estate wealth tax (IFI)

Analysis

LMP: Conditions for exemption from IFI for furnished rentals

The IFI is payable by individuals holding real estate assets with a net value exceeding €1.3 million, when these real estate assets are not used for a professional activity. As an exception, when the real estate assets are rented out as furnished accommodation that generates more than €23,000 in annual income, representing more than 50% of the tax household's income, they are considered a professional asset of their owner and the IFI is exempt.

Contractual termination ("rupture conventionnelle") in France and Monaco

While the French government was considering the possible removal of the contractual termination system due to the high increase of unemployment and pay debt, the Principality of Monaco is introducing contractual termination following the example of French law.

Société civile immobilière

La société civile immobilière (SCI) est une société ayant pour objet l'immobilier. L’acquisition et la détention d’un bien immobilier au nom d’une SCI présente des avantages, notamment en ce que le bien est géré de manière plus efficace, et que la transmission du patrimoine immobilier s’effectue sous forme de la cession de parts sociales.