Maître Di Rocco’s Lecture at the University of Montpellier Law School

Maître Anthony Di Rocco Conducts Tax Training at the University of Montpellier

Maître Anthony Di Rocco delivered a training session on taxation for the Master 2 program in Taxation and Public Finance at the University of Montpellier.

Students were able to explore and discuss the following topics:

• Private real estate leasing: Overview of bare and furnished rentals, both professional and non-professional; analysis of related fiscal and social advantages and disadvantages.
• Corporate real estate leasing: Sale/contribution of temporary usufruct: understanding the structure, presentation of fiscal and social benefits, discussion of risks in terms of tax abuse, and calculation of economic usufruct.
• Executive compensation in corporate income tax (IS) companies: Dividends vs. salary/manager remuneration; personalized calculations to determine the optimal method of compensation to maximize the net available to the executive after tax.

The entire Subirats Avocat team remains at your disposal to support you in carrying out your projects and addressing your legal and tax matters.