Delphine Parigi To provide a foundation for this conversation, can you give a brief overview of the main regulations concerning real estate and property acquisitions in your jurisdiction? France has developed a continuous, complex tax and legal system when it comes to investment in real estate by foreign investors, which demands a specific approach. Whereas real estate investments are clearly secured from a property standpoint with the required involvement of a notary public for any transactions (including the transfer of foreign shares, which are predominantly real estate for French tax purposes), the French tax regimes applicable for ownership, resale and My Legal Life French and International Property & Tax Matters in 2023 French real estate and tax law can be a multifaceted subject, relying on tax structures that are distinct from peer nations. This grows especially pertinent when an international element is added to the subject. In this feature, we hear from DPZ Avocats’ Delphine Parigi as she takes a look at the key concerns for HNWIs and other foreign investors in France as we move into the new year. Today, it takes approx. one year for a deed to be fully registered by the land registry. MY LEGAL LIFE 19
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