{"id":33752,"date":"2026-10-13T14:46:02","date_gmt":"2026-10-13T13:46:02","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=33752"},"modified":"2026-10-13T14:47:39","modified_gmt":"2026-10-13T13:47:39","slug":"3-real-estate-tax-the-end-of-the-disclosure-undertaking-requires-a-review-of-real-estate-holding-structures","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/3-real-estate-tax-the-end-of-the-disclosure-undertaking-requires-a-review-of-real-estate-holding-structures\/","title":{"rendered":"3% Real Estate Tax: the end of the disclosure undertaking requires a review of real estate holding structures"},"content":{"rendered":"<div  class='avia-slideshow av-mv6izzby-a4ca938cc590d8b8e28a041248d1077d avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-mv6izzby-a4ca938cc590d8b8e28a041248d1077d__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-33749 avia-img-lazy-loading-not-33749\"  src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/10\/EN-Tax-Focus-Stephanie-Barreira.png' width='1200' height='628' title='EN-Tax Focus-Stephanie-Barreira' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c\">\n#top .av-special-heading.av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mv6j1h2e-2667e09f885c64df4995ee5244d4976c av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >3% Real Estate Tax: the end of the disclosure undertaking requires a review of real estate holding structures<\/h1><div class='av-subheading av-subheading_below'><p>Tax Focus &#8211; October 2026<br \/>\nSt\u00e9phanie Barreira<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6q3rfw8-fa4dcaf4751a6f21a1e9f9e98e8e4279\">\n#top .hr.hr-invisible.av-6q3rfw8-fa4dcaf4751a6f21a1e9f9e98e8e4279{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-6q3rfw8-fa4dcaf4751a6f21a1e9f9e98e8e4279 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mv6p2oby-9f775839c1d778e61bf460e2b3978346-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/10\/FBT-Tax-Focus-Octobre-2026-1.pdf'  class='avia-button av-mv6p2oby-9f775839c1d778e61bf460e2b3978346 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Dowmload pdf\"><span class='avia_iconbox_title' >Dowmload pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6cthxnc-b446da00803861ae16d8c459f59a37af\">\n#top .hr.hr-invisible.av-6cthxnc-b446da00803861ae16d8c459f59a37af{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-6cthxnc-b446da00803861ae16d8c459f59a37af hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mv6j76rh-6b082b33d6cbb2d00e24594bb7ffb92b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>French Act No. 2026-534 of 25 June 2026 on combating social and tax fraud, which came into force for these purposes on 27 June 2026, significantly amends the conditions under which certain legal entities may benefit from an exemption from the annual 3% tax on real estate located in France. Until now, entities eligible for the exemption provided for under Article 990 E(3)(d) of the French General Tax Code (<em>Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>, \u201cCGI\u201d) could benefit from it on the basis of a simple undertaking to provide information to the French tax authorities. The reform abolishes this option and replaces it with an annual reporting obligation, thereby requiring increased vigilance from both French and foreign real estate holding structures.<\/p>\n<p>Family groups, private investors and international wealth-holding structures should start preparing now for the 2027 filing deadline.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0\">\n#top .av-special-heading.av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mv6j7gum-ce39e0f743a53ed3e15e5cd4df4d81b0 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >The end of the disclosure undertaking: a major change for exempt entities <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5mpgmm0-a31332d62c829bd7996bab0f052e36f2\">\n#top .hr.hr-invisible.av-5mpgmm0-a31332d62c829bd7996bab0f052e36f2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5mpgmm0-a31332d62c829bd7996bab0f052e36f2 hr-invisible  avia-builder-el-7  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mv6j7yc1-da7fdc3cb7b1a45e399e941761447e13 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>As set out in Article 990 D of the CGI, the annual 3% tax applies, in principle, to French or foreign legal entities holding, directly or indirectly, real estate located in France or rights in rem relating to such property. Whilst numerous statutory exemptions allow entities to avoid this tax, eligibility for these exemptions remains subject to compliance with specific conditions, particularly regarding reporting obligations.<\/p>\n<p>For the entities concerned, eligibility for the exemption provided for under Article 990 E CGI now requires the filing of an annual return, no later than 15 May, setting out in particular:<\/p>\n<ul>\n<li>the location, description and value of the immovable property held as at 1 January;<\/li>\n<li>the identity and address of shareholders, partners or other members holding, in any capacity whatsoever, more than 1% of the shares, interests or other rights in the entity; and<\/li>\n<li>the number of shares, interests or other rights held by each person.<\/li>\n<\/ul>\n<p>The reform therefore changes neither the tax rate nor the basis on which it is assessed. Rather, it tightens the transparency and reporting requirements that condition the availability of certain exemptions.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mv6j8l8g-5ff304df233925aee0ef812d801b0119\">\n#top .av-special-heading.av-mv6j8l8g-5ff304df233925aee0ef812d801b0119{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mv6j8l8g-5ff304df233925aee0ef812d801b0119 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mv6j8l8g-5ff304df233925aee0ef812d801b0119 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mv6j8l8g-5ff304df233925aee0ef812d801b0119 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mv6j8l8g-5ff304df233925aee0ef812d801b0119 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mv6j8l8g-5ff304df233925aee0ef812d801b0119 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mv6j8l8g-5ff304df233925aee0ef812d801b0119 av-special-heading-h2 blockquote modern-quote  avia-builder-el-9  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Holding structures must be reassessed, sometimes after many years <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5fspq2g-29ffa1ed3b49286f1bf0546877437bce\">\n#top .hr.hr-invisible.av-5fspq2g-29ffa1ed3b49286f1bf0546877437bce{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5fspq2g-29ffa1ed3b49286f1bf0546877437bce hr-invisible  avia-builder-el-10  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mv6j8uzd-e06b758c02932066560d2438103c8d23 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The reform is particularly relevant for structures that have historically benefited from an exemption on the basis of a disclosure undertaking. However, since this undertaking was given, the underlying asset and ownership situation may have changed considerably as a result of property acquisitions or disposals, gifts, inheritances, restructurings, the interposition of holding companies, changes in shareholding structures or transfers of tax residence. In international holding structures, the analysis may prove particularly complex.<\/p>\n<p>The indirect ownership of French real estate through several entities does not necessarily mean that each entity falls under the same exemption regime or is subject to the same reporting obligations.<\/p>\n<p>The legal classification of the entities involved, their tax residence, the composition of their assets and the identification of their interest holders may require separate analyses at each level of the ownership chain. The abolition of the disclosure undertaking therefore requires a review not only of the applicable reporting requirements, but also of the legal basis for the exemptions claimed.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2\">\n#top .av-special-heading.av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mv6j9j6s-74b14926e3ad658d1c4b261ecf7327c2 av-special-heading-h2 blockquote modern-quote  avia-builder-el-12  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Increased vigilance for foreign entities <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4q66k7s-3bee34266a3f1e3e51d9d5a98bdd657b\">\n#top .hr.hr-invisible.av-4q66k7s-3bee34266a3f1e3e51d9d5a98bdd657b{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4q66k7s-3bee34266a3f1e3e51d9d5a98bdd657b hr-invisible  avia-builder-el-13  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mv6j9r9a-d5d231a3f569cb4088f586a3a40f4983 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The reform also introduces a new Article 990 FA into the CGI, which provides that entities subject to the obligations relating to the 3% tax and which do not have a permanent establishment in France must now designate, in their annual return, an individual domiciled in France or a legal entity having its registered office in France, authorised to receive on their behalf communications, procedural documents and notifications from the French tax authorities. This designation must be distinguished from that of a tax representative personally liable for the payment of the tax. It is therefore an additional compliance consideration for foreign entities, particularly within holding structures involving several non-resident entities.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b\">\n#top .av-special-heading.av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mv6jant5-5fbdf6584a44249cd1863f1697ff6d2b av-special-heading-h2 blockquote modern-quote  avia-builder-el-15  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >The 2027 deadline: time to prepare<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4j496pk-01cbd999e268476cbe345025fbd8b981\">\n#top .hr.hr-invisible.av-4j496pk-01cbd999e268476cbe345025fbd8b981{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4j496pk-01cbd999e268476cbe345025fbd8b981 hr-invisible  avia-builder-el-16  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mv6jauji-a2bf947e8496f8e63ac810c94b9adc56 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The upcoming filing period will be particularly important for entities that have until now relied on a disclosure undertaking. However, simply filing a return will not, in itself, be sufficient to secure an exemption if the conditions for that exemption have not been reassessed for several years.<\/p>\n<p>In this context, it is therefore strongly recommended that a preliminary review of real estate holding structures be carried out in order to verify the exemptions applicable at each level of ownership, identify the corresponding reporting obligations and, where appropriate, assess whether any prior situations should be regularised. The issue now goes beyond simply preparing a tax return: the aim is to ensure that the legal structuring of the assets continues to allow the relevant 3% tax exemptions to be claimed with legal certainty.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-426cqm0-c772a5b11aed9976fddeaf22d4995025\">\n#top .hr.hr-invisible.av-426cqm0-c772a5b11aed9976fddeaf22d4995025{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-426cqm0-c772a5b11aed9976fddeaf22d4995025 hr-invisible  avia-builder-el-18  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mv6j643x-12c634290fa9d1409700f7a668858aa8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/stephanie-barreira\/\">St\u00e9phanie Barreira<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8\">\n#top .av-special-heading.av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mv6p1ggl-21185c0ad475c42547eb86c05d0b6cb8 av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-20  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Share on LinkedIn<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3i8zjtk-8035e0bc51c3aab4fbe4421045864a97\">\n#top .hr.hr-invisible.av-3i8zjtk-8035e0bc51c3aab4fbe4421045864a97{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-3i8zjtk-8035e0bc51c3aab4fbe4421045864a97 hr-invisible  avia-builder-el-21  el_after_av_heading  el_before_av_one_fifth '><span class='hr-inner '><span 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The tax risk, however, has taken on a new dimension.<\/p>\n","protected":false},"author":26,"featured_media":32253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[655,85],"tags":[2203],"datespeciale":[],"class_list":["post-33752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-publications","tag-tax-focus-en","competences-tax","auteurs-stephanie-barreira-en-2","date-publication-2224","diffusion-groupe-fiscal-en","diffusion-news-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>3% Real Estate Tax: the end of the disclosure undertaking requires a review of real estate holding structures<\/title>\n<meta name=\"description\" content=\"The 3% real estate tax is not new. 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