Fixed assets - Assets values - Tangible fixed assets - Return to the lessor of buildings constructed by the tenant

When a tradesman or a company subject to corporate income tax receives, at the end of a lease, the ownership of a building constructed by a tenant on a rented site, the value of the building constitutes a profit of the tax year during which the tradesman or the company gains the disposal of the building (CAA Lyon, September 25, 1996, no. 94-768, 4e ch., SCI Elem.).

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be brought about your specific circumstances.

For additional information contact Claire Acard on 33/(1)/55 61 10 10, Lionel Benant on 33/, Joel Fischer on 33/, or Laurent Borey on 33/(1) 55 61 10 10 or enter text search: "ARCHIBALD ANDERSEN Profile".

The members of ARCHIBALD ANDERSEN Association d'Avocats (S.G. Archibald and Arthur Andersen International) are registered with the Hauts-de-Seine Bar and the Lyon Bar.