Immothème on 14 Pyramides

CIBS: anticipating changes to VAT rules for real estate transactions

Thu, 21 May 2026 00:00:00 +0000

Led by William Stemmer, lawyer at CWS Avocat, the session provided insight into the objectives of the reform and its practical implications for real estate professionals.

The recodification forms part of the process of aligning French legislation with the European VAT Directive. It also introduces changes to the structure and terminology of the applicable rules, making a thorough understanding of these developments essential to the tax treatment of current and future real estate transactions.

Immothème #September2023 – Spotlight on the OPERAT platform – 14 Pyramides – Notaries

Tue, 19 Sep 2023 00:00:00 +0000

The Tertiary Sector Decree of 23 July 2019, aimed at reducing final energy consumption in buildings used for tertiary purposes, requires owners and tenants of premises exceeding 1,000 m² or situated within a building or land unit exceeding 1,000 m² to submit a declaration via the OPERAT platform.

This regulation is based on the so-called ‘3A’ framework:

‘Act’: the obligation to take measures to reduce energy consumption;
‘Adapt’: the option to adjust consumption targets;
‘Attest’: to declare annual consumption figures and certify the results achieved;

Two alternative methods are provided for achieving the targets:

Immothème #July2023 – Energy audit

Sun, 09 Jul 2023 00:00:00 +0000

The ‘Climate and Resilience’ Act of 22 August 2021 introduced a requirement to carry out an energy audit when putting up for sale residential buildings or parts of buildings comprising a single dwelling or comprising several dwellings not subject to co-ownership regulations and falling within energy performance certificate (EPC) classes D, E, F or G

What is the practical benefit?
What are the applicable deadlines?
What are the penalties for missing or incorrect information?

Discover the July edition of Immothème on energy audits.

Immothème #January2023 Notice to sell – A residential tenant’s right of pre-emption

Mon, 09 Jan 2023 00:00:00 +0000

A notice to vacate constitutes an offer to sell to the tenant. Consequently, the tenant may purchase the property and exercise a right of pre-emption, subject to specific procedural requirements.

14 Pyramides Notaires outlines the conditions for exercising the right of pre-emption by a residential tenant holding a tenancy agreement governed by the Act of 6 July 1989.

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Immothème #November2022 Tertiary sector eco-energy scheme

Mon, 14 Nov 2022 00:00:00 +0000

Consequently, professionals in the public or private service sector will be required to report their buildings’ energy consumption annually on the OPERAT platform, based on a #relative threshold value for each decade or an absolute value set by ministerial decree.

The first deadline, originally set for 30 September 2022, has been postponed by the Ministry for Ecological Transition, Territorial Cohesion and Regions and the Ministry for Energy Transition to 31 December 2022.

Immothème #December2021 Sanitation – New requirements and key dates to note

Wed, 15 Dec 2021 00:00:00 +0000

In order to combat pollution of aquatic environments caused by unauthorised connections to public sewerage networks, and in the run-up to the Paris 2024 Olympic and Paralympic Games, Article 63 of Law No. 2021-1104 of 22 August 2021 on combating climate change and strengthening resilience to its effects introduced two new notification requirements relating to on-site sewage treatment systems and the monitoring of connections to the public wastewater collection network.

Immothème #November2021 The right to add storeys in a block of flats

Tue, 30 Nov 2021 00:00:00 +0000

Numerous provisions, both legislative and regulatory, have been introduced to encourage the transfer of the right to add storeys. For instance, the ALUR Act of 24 March 2014 relaxed the majority rules required to obtain authorisation at a general meeting of co-owners to transfer the right to add storeys; furthermore, the ELAN Act of 23 November 2018 and the Order of 30 October 2019, reforming the law on co-ownership of built properties, defined ‘transitional units’.

Immothème #July2021 Holiday lettings – General information

Thu, 29 Jul 2021 00:00:00 +0000

In order to offer a furnished holiday let for rent, the landlord or estate agent must first complete a number of formalities. To this end, they may seek the assistance of a solicitor at every stage.

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Immothème #June2021 The new Energy Performance Certificate (EPC)

Thu, 03 Jun 2021 00:00:00 +0000

A new energy performance certificate comes into force on 1 July 2021. Its main aim is to better identify so-called ‘energy-inefficient’ homes so that they can be renovated. To this end, it is based on a new, standardised calculation method with a clearer visual representation.

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