In an article published in Industrie hôtelière magazine, Nelson Da Riba looks at the tax implications of para-hotel activities in France.In it, he describes the specific features of the business, particularly in terms of income tax (possibility of reinvestment as part of a capital transfer – Conseil d’Etat ruling of April 2022), property wealth tax, the Dutreil pact and VAT (Conseil d’Etat ruling of July 2023).
Read the article here.