Advanced Tax Structuring for Real Estate & Immovable Property Investments

Description

Introduction
Worldwide property taxes are becoming increasingly complex, and there are several high-risk compliance areas and anti-avoidance provisions which will be covered. This five-day seminar will provide a practical overview of the current taxation of property investments. Participants will include in-depth analysis of real estate income taxation, VAT and transfer tax issues related to the real estate sector and immovable property investments across jurisdictions starting from acquisition to disposal.

The course will seek to illustrate the main taxes applicable to different property transactions, purchases and sales and illustrate by reference to specific examples of how problems and planning opportunities may arise.

Course Content

• Introduction to the taxation of property
• The opportunities and compliance issues with capital allowances on property builds and purchases, rules on fixtures in second-hand buildings and apportionment issues
• Structuring of holding and financing activities
• Acquisition tax planning: strategies and tools
• Apportionment issues on sales and purchases
• VAT, commercial and residential property
• Transactional timing issues and relevant legislation
• Relevant tax case law and Property law problem areas
• Lease premium tax reliefs
• Compliance risk areas selected country examples

Learning Outcomes

• Understand the basic principles of real estate taxation
• Apply strategies and tools used for tax planning
• Identify legal proceedings that can be implemented to the taxation of property