société fiscalement immobilière

10:26 Feb 10, 2012
French to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Transfer tax on property
French term or phrase: société fiscalement immobilière
This phrase comes in a tax code relating to property sales.

"Le droit de mutation a titre onereux d'immeubles s'applique egalement aux mutations a titre onereux d'actions ou interets d'une entite fiscalement immobiliere..."

"Cependent, si la societe fiscalement immobliiere est egalement proprietaire d'un fonds de commerce ... la mutation a titre onereux sera soumise pour partie au droit de mutuation a titre onereux d'immeuble..."

"Est consideree comme 'fiscalement immobiliere' .. la personne morale... comptant au nombre de ses actifs un ou plusieurs immeubles..."

I think it means a company or entity that is a real estate property company/entity for tax purposes or under the tax system. Grateful for any help.

Mark Hobbs
United Kingdom
Local time: 23:46

Summary of answers provided
4 +1real estate property company for tax purposes
Mark Hamlen

Discussion entries: 4



2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
societe fiscalement immobiliere
real estate property company for tax purposes

You're right, it is a company that is a real estate property company for tax purposes. (There is a special class of companies in French law.)

Mark Hamlen
Local time: 00:46
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Germaine: real estate company/corporation
3 hrs

neutral  rkillings: Are there property companies that don't do real estate?
19 hrs
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