Sale and leaseback in France

K

Killian

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Would appreciate any recommendations on sale+leaseback in France. Ideally, looking for a small 3 bedroom house/villa in Brittany for personal and investment purposes. Have reviewed the usual sources but quality seems variable and difficult to assess so any advice would be welcomed!
 
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These leaseback properties are only very recently being marketed abroad - especially in Ireland and the UK.

Some factors to consider:

-do you speak French? Don't even consider this if you can't at least read French documents.

-are you familiar with French law, French taxes? Both are considerable more complex that the Irish equivalents. Things are also conceptually different - for example, forced inheritence means that you don't have control over what happens after you die. Another example, if you buy a few mid sized apartments in the Paris region, you're going to get caught by ISF (wealth tax). I can thing of a dozen other examples that will shock Irish people.

-the joint tax treaty between Ireland and France is over 35 years old and under review. So investing before take France implements this treaty in a very different way to the Irish authorities.

-French people invest in these as tax investments - to save on their French INCOME TAX. That's how they are marketed in France.

-the second major driving force is the fact that French people have more holidays than Irish (and RTT related to the 35 hour week has accelerated this). The fact that you can retain use of the apartment for a few weeks makes this type of investment useful for French people

-get the loan/mortgage in France. le fisc (the French version of the Revenue Commissioners) don't give tax breaks on foreign mortages (you can try - but the system of negotiation with French taxmen will drive Irish people crazy)

-don't believe any of the stuff about capital appreciation. They are crazy figures. Again, I have not seen this issue mentioned once in French marketing material. It's a cultural difference. Irish people are investing for capital appreciation.

-you'll be signing a commercial lease - so you're legally bound to offer renewal terms

-do you have any plans to sell the property? Do you know about French CGT? It's a complex area.


Want more?
 
Hi

Just to pick up on one some of your points ...

>> 'do you speak French? Don't even consider this if you can't at least read French documents'

I would think this is a bit extreme. English language contracts are at the best of times loaded with legal jargon (from a bygone age) and are extremely difficult to understand (even for a native English speaker). As a result if someone buys property in Ireland, UK, US, ... they generally use a legal advisor to explain the contract to them. France is no different and you will find plenty of English speaking Notaires/legal advisors that are more than happy to assist. Also English translations of all documents are often supplied to potential buyers of leaseback units.

>> 'are you familiar with French law, French taxes? Both are considerable more complex that the Irish equivalents. Things are also conceptually different'

Of course laws and taxes will differ between countries. However, I don't necessarily agree that this means they are more complex. In fact I would think that some of the differences are positive and loaded in favour of the buyer in France. Also, many of the French tax schemes are simpified for small time investors.

>> 'for example, forced inheritence means that you don't have control over what happens after you die'.

I would agree that many Irish people buy without realising or considering the implications of inheritance. However, once a buyer is aware of the relevant laws and the rights of the children to inherit then there are schemes to ensure that the intended inheritance is achieved on the death of the owner(s). The problem isn't necessarily the laws but perhaps the ignorance of the laws.

>> 'the joint tax treaty between Ireland and France is over 35 years old and under review.'

Because the treaty is one of the older tax treaties involving EU countries, it needs to be brought into line with more modern treaties. I cannot see the review introducing anything unusual that we wouldn't have seen in other treaties (involving EU countries). On a positive note it is likely to clarify the situation with CGT.

>> 'French people invest in these as tax investments - to save on their French INCOME TAX'.

I also have seen many locals view leasebacks as investments providing supplements to their income/pensions.

>> 'The fact that you can retain use of the apartment for a few weeks makes this type of investment useful for French people'

Depends on the development - not all developments offer personal use. In fact many that are geared towards investors offer maximum rental returns and no personal use.

>> 'get the loan/mortgage in France. le fisc (the French version of the Revenue Commissioners) don't give tax breaks on foreign mortages (you can try - but the system of negotiation with French taxmen will drive Irish people crazy)'

Agreed. It is far more tax advantageous if you can raise the loan in France. However, the lending rules are a good deal more controlled and strict than Ireland. On the other hand French banks offer some very interesting mortgage products.

>> 'don't believe any of the stuff about capital appreciation. They are crazy figures'

Not sure which figures you're talking about. Like Ireland and the UK (and indeed other countries) real estate market information can be published from a number of sources (e.g. lenders, agents, public bodies, etc.).

>> 'you'll be signing a commercial lease - so you're legally bound to offer renewal terms'

This is open to interpretation. If you don't offer a renewal on a commercial property (which is your entitlement) then the tenant may be entitled to compensation. The relevant laws were framed with offices, retail units, industrial units, etc. in mind where the non-renewal would have a serious impact on the business of the tenant. The laws were not crafted with leasebacks in mind. From my research, I found no evidence of any case taken against an owner of a leaseback unit who refused to renew the lease. The legal advice I received was that even if the tenant did look for compensation, not to pay it as the law was un-enforceable. If you have evidence to the contrary then I would be interested in hearing it. It would be an important consideration for members of this forum thinking of buying leasebacks.

>> 'do you have any plans to sell the property? Do you know about French CGT? It's a complex area'

I don't feel that French CGT is complex. In fact I think the reducing liability (over the length of ownership) is very fair and perhaps we could learn something from it.

Regards,
Paidi
 
Hi Killian,

To whet your appetite try

I have heard good reports about them

N Solo
 
Has anybody else good reports on any companies which specialise in leaseback arrangements in France,


Thanks in advance
 
colc1 said:
Has anybody else good reports on any companies which specialise in leaseback arrangements in France,


Thanks in advance

I purchased through FPI and can not complain. However it appears that most of the agents have all the same properties.
 
I don't work in the property industry, I have no vested interest. I have personal experience of the France, French law, French taxes, etc

my comments are marked ***

Carriglee said:
Hi

Just to pick up on one some of your points ...

>> 'do you speak French? Don't even consider this if you can't at least read French documents'

I would think this is a bit extreme. English language contracts are at the best of times loaded with legal jargon (from a bygone age) and are extremely difficult to understand (even for a native English speaker). As a result if someone buys property in Ireland, UK, US, ... they generally use a legal advisor to explain the contract to them. France is no different and you will find plenty of English speaking Notaires/legal advisors that are more than happy to assist. Also English translations of all documents are often supplied to potential buyers of leaseback units.


***I don't think you need to be fluent. But you do need someone to translate everything - and not just a language translation but cultural too.
The standard of English is poor in France compared with northern European countries. Also, there is a tendency to not make an effort. Also, the whole legal system in conceptually different in France. They talk a lot of "rights" and expect everything to be codified. Really, Irish people make a lot of legal assumptions that just don't apply in France.

>> 'are you familiar with French law, French taxes? Both are considerable more complex that the Irish equivalents. Things are also conceptually different'

Of course laws and taxes will differ between countries. However, I don't necessarily agree that this means they are more complex. In fact I would think that some of the differences are positive and loaded in favour of the buyer in France. Also, many of the French tax schemes are simpified for small time investors.

***Anyone who says this about the French tax system, one of the worst in the world, clearly has a vested interested in Irish people buying properties in France.

>> 'for example, forced inheritence means that you don't have control over what happens after you die'.

I would agree that many Irish people buy without realising or considering the implications of inheritance. However, once a buyer is aware of the relevant laws and the rights of the children to inherit then there are schemes to ensure that the intended inheritance is achieved on the death of the owner(s). The problem isn't necessarily the laws but perhaps the ignorance of the laws.

***You still don't have control. Even if you have advice, you have to follow a system that very strange for Irish people.


>> 'the joint tax treaty between Ireland and France is over 35 years old and under review.'

Because the treaty is one of the older tax treaties involving EU countries, it needs to be brought into line with more modern treaties. I cannot see the review introducing anything unusual that we wouldn't have seen in other treaties (involving EU countries). On a positive note it is likely to clarify the situation with CGT.

>> 'French people invest in these as tax investments - to save on their French INCOME TAX'.

I also have seen many locals view leasebacks as investments providing supplements to their income/pensions.

>> 'The fact that you can retain use of the apartment for a few weeks makes this type of investment useful for French people'

Depends on the development - not all developments offer personal use. In fact many that are geared towards investors offer maximum rental returns and no personal use.

>> 'get the loan/mortgage in France. le fisc (the French version of the Revenue Commissioners) don't give tax breaks on foreign mortages (you can try - but the system of negotiation with French taxmen will drive Irish people crazy)'

Agreed. It is far more tax advantageous if you can raise the loan in France. However, the lending rules are a good deal more controlled and strict than Ireland. On the other hand French banks offer some very interesting mortgage products.

*** Glad to see we agree on something! No crazy 100% loans, etc.

>> 'don't believe any of the stuff about capital appreciation. They are crazy figures'

Not sure which figures you're talking about. Like Ireland and the UK (and indeed other countries) real estate market information can be published from a number of sources (e.g. lenders, agents, public bodies, etc.).

***I don't think there's a problem here. You deserve what you get if you believe the rubbish published on some of the sites on the Web.


>> 'you'll be signing a commercial lease - so you're legally bound to offer renewal terms'

This is open to interpretation. If you don't offer a renewal on a commercial property (which is your entitlement) then the tenant may be entitled to compensation. The relevant laws were framed with offices, retail units, industrial units, etc. in mind where the non-renewal would have a serious impact on the business of the tenant. The laws were not crafted with leasebacks in mind. From my research, I found no evidence of any case taken against an owner of a leaseback unit who refused to renew the lease. The legal advice I received was that even if the tenant did look for compensation, not to pay it as the law was un-enforceable. If you have evidence to the contrary then I would be interested in hearing it. It would be an important consideration for members of this forum thinking of buying leasebacks.

***I've no idea about this. But my experience in France is that if a law exists, and people think they have a "right", then they will claim it. The whole French mentality for life in general (perhaps due to the education system) is not one of right/wrong but "legal rights"/responsibilities.

>> 'do you have any plans to sell the property? Do you know about French CGT? It's a complex area'

I don't feel that French CGT is complex. In fact I think the reducing liability (over the length of ownership) is very fair and perhaps we could learn something from it.

***The CGT on leasebacks is restrictive, complicated, but works out very well compared with the other forms of CGT in France. Clearly you work in the industry if you don't think its complex. You've given yourself away there.

Regards,
Paidi
 
Hi PJM

Whose points are you replying to? You have included my reply to an email in which I have pasted points from someone else's email! Anyway, in response to your points ...

>> '***I don't think you need to be fluent. But you do need someone to translate everything - and not just a language translation but cultural too'

Business is now more global than ever and traverses countries, cultures, languages, etc. Businesses are not prevented from entering into new agreements because of language differences. Neither should property investors be restricted from investing in non-English speaking countries. I believe the important issue here is not the 'translation' of the contracts but rather their correct 'interpretation'. The quality of the interpretation will depend largely on the quality of the legal advice that is sought and the ability to put the contract in terms that the investor understands. In many ways this is no different to what a property investor would do if buying in English speaking countries. Who is likely to buy an investment property (even in an English speaking country) without legal advice?

>> '***Anyone who says this about the French tax system, one of the worst in the world, clearly has a vested interested in Irish people buying properties in France'.

I would think that most Irish property investors, who have invested in property for the long haul wouldn't mind seeing elements of the French CGT system being introduced here! Neither is it very complex. Amortisation would be another item on my shopping list to Mr Cowen! ... etc ...

If you look at my original post I did say only 'some of the differences are positive'. Therefore, I do agree that elements of the French tax system are painful. But the French have in fairness attempted to simplify many of their tax rules for the small scale investor (e.g. under the BIC taxation regime).

If anything is likely to scare away the potential investor I would think it would be inheritance ... or the French treatment of worldwide income ... etc ... Tax is only one piece of the jigsaw and there are many other considerations that need to be taken in account before investing in leasebacks. I have a feeling that many of the purchases of leasebacks by Irish people are inappropriate to their lifestyles, profiles, etc.

>> '***I've no idea about this. But my experience in France is that if a law exists, and people think they have a "right", then they will claim it. The whole French mentality for life in general (perhaps due to the education system) is not one of right/wrong but "legal rights"/responsibilities'.

Except we're not talking about people. In the case of leasebacks, the tenants are large management companies with multi-million euro turnovers (and many of them aligned with the larger French banks). What I mentioned in my email was the legal advice I was given. If an investor is unsure then they should seek their own advice or walk away.

>> '***The CGT on leasebacks is restrictive, complicated, but works out very well compared with the other forms of CGT in France'.

So we are agreed that elements of the French system may not be so bad after all! The French CGT is based on a sliding scale algorithm as used (one way or another) in many tax systems around the world. It requires a basic knowledge of mathematics and no I'm not a taxation expert, a mathematican, ...! However, other areas of French taxation are more complex/painful. But I don't necessarily think that a 'complicated' tax system turns a good investment into a bad one and vice versa. The fundamentals (e.g. CAP, NOI, etc.) of the investment must be right first.

Regards,
Paidi
 
There are many aspects of French life that are great - the food, low cost of living (including very low rents outside Paris), great health system, the weather, public transport, the architecture, even the fact that they have proper road signs.

The biggest negative about France is the dreadful tax system and related items in the legal system (for example, death taxes between spouses, forced inheritence to children, etc).

Being a great country to live in is not the same thing as a great contry to invest in!

I would advise Irish people to stay well clear of investing in French property unless they are willing to put a lot of effort into learning the French system.
 
Just to pick up on some of the main points.

Many of the French developers provide contract documentation in English, which is oftern no worse that a typical contract. However i would recommend that wherever possible use a solicitor specializing in French law - many also have corresponding notary qualifications.

I deal with all the major developers in France and specialise in leaseback properties. As such i am not plugging any particular developer or location. The properties are all over France and are listed on the website at [broken link removed] The website is full of relevant information and tries to outline the pros and cons. Please contact me through the website and I will be pleased to answer any specific questions.
 
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