{"id":16492,"date":"2018-11-08T17:24:01","date_gmt":"2018-11-08T16:24:01","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france\/"},"modified":"2021-04-09T15:37:39","modified_gmt":"2021-04-09T14:37:39","slug":"the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/the-subtleties-of-the-real-estate-tax-ifi-for-non-residents-of-france\/","title":{"rendered":"The Subtleties of the Real Estate Tax (IFI) for Non-Residents of France"},"content":{"rendered":"

The Subtleties of the Real Estate Tax (IFI) for Non-Residents of France<\/h1>

BSL – Novembre 2018
\nJean-Luc Bochatay, Alain Moreau<\/p>\n<\/div>

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L\u2019abrogation de l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF), \u00e0 compter du 1 er janvier 2018, et son remplacement par un imp\u00f4t sur la fortune exclusivement immobili\u00e8re (IFI) semble, \u00e0 premi\u00e8re vue, ne pr\u00e9senter que des avantages. Cette conclusion doit cependant \u00eatre fortement nuanc\u00e9e s\u2019agissant en particulier des non-r\u00e9sidents propri\u00e9taires de biens immobiliers en France, soit directement, soit sous couvert de structures juridiques de d\u00e9tention (soci\u00e9t\u00e9s, civiles ou commerciales, fran\u00e7aises ou \u00e9trang\u00e8res, trusts, fondations, contrat d\u2019assurance-vie ou de capitalisation).<\/div>\n
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Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[276],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16492","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-banking-and-finance","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2018-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16492"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16492\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16492"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16492"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}