Real Estate

DIRECT PURCHASE OF REAL ESTATE This section covers the main tax aspects of the direct purchase of real estate. In the first part, we describe the impact for resident individuals and non-resident individuals. Thereafter we describe the impact for resident companies and non-resident companies.

DIRECT HOLDING OF REAL ESTATE This section covers the main tax aspects of the direct holding of real estate. In the first part, we describe the impact for resident individuals and non-resident individuals. Thereafter we describe the impact for resident companies and non-resident companies.

DIRECT SALE OF REAL EST ATE Resident individual Capital gains