Maître Catherine TAURAND

Avocat au barreau de Paris

Compétences : Droit public, Droit fiscal et droit douanier

Barreau : Paris

Adresse : 15 RUE DE VEZELAY 75008 PARIS

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nouveauté 2010: profits et plus values immobilières

Article juridique

Par Me Catherine TAURAND

A compter du 1er janvier 2010, le taux du prélèvement prévu sur les profits immobiliers est fixé à 33 1/3 % au lieu de 50 % pour la généralité des contribuables (le taux est porté à 50 % lorsque les profits sont réalisés par des sociétés ou contribuables domiciliés, établis ou constitués hors de France dans un ETNC.

Cette mesure s'applique aux produits payés à compter du 1er mars 2010 (loi de finances rect. du 30 décembre 2009, art. 22, I F et VII, 3).