Île de Ré: A real estate market to watch for rental investments. To help you understand this interesting real estate market, here is our analysis. From a general perspective and by way of introduction, it should be noted that, in terms of seasonal rentals, the Île de Ré is divided into three zones: - an area of very high tourist appeal: La Flotte – Saint Martin – La Couarde - an area with...

A brief overview of the rules you need to know. As we know, the “C” in SCI stands for “CIVILE.” By definition, an SCI must and can only engage in a civil activity: unfurnished rentals, among other things. It is normally and typically subject to income tax (IR) due to its civil activity. But the question often arises as to whether an existing SCI is permitted to engage in furnished rentals,...

For the first time in decades, major luxury brands are seeing their revenue and/or profits decline across the board. But why? Is the luxury industry in trouble?... Let's start by trying to define what "luxury" is, if you don't mind. In the Roman sense of the term, the origin of the word “luxury” can be traced back to the Latin “luxuria,” which means “extravagance or excess.” The ancient...

In the area of information exchange, a major agreement was just announced in early December 2025:the AMAC RBI ( Multilateral Agreement Among Competent Authorities on Real Estate Information). After banking secrecy, it’s real estate’s turn... The goal is simple: to enable each tax authority to have a comprehensive and reliable overview of the real estate owned by its residents, even abroad. 25...

What is a division description statement? The division description statement is the document that defines the layout of the common areas and the private areas. The division description statement (EDD) is an essential document in real estate transactions. It merely identifies the building complex to which it applies, divides it into units, identifies the units of the building and the share of common...

The principle: This arrangement allows a business owner to contribute securities to a holding company that he controls, and then have that holding company sell the securities. The capital gain on the contribution is then subject to mandatory tax deferral—not a permanent exemption—as long as the legal requirements are met. The main advantage: This is the tax deferral leverage effect: instead of...

In the luxury real estate market, there is a persistent notion—one that is often misunderstood— that a property’s price depends not on its size, but on its scarcity. Yet we continue to compare properties by square meter as if it were an absolute indicator. But in the luxury market, this approach is insufficient—and sometimes even misleading. Two 300-square-meter apartments can have radically...

When the world's wealthiest individuals seek to immortalize their success, they almost always turn to the Seine. It is a phenomenon that defies economic crises and spans the centuries. There are cities you buy, and others you conquer. Paris belongs to the latter category. For centuries, the French capital has exerted a pull on the world’s wealthiest individuals that owes almost nothing to rental...