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Exponens

Real Estate

Accounting and legal expertise for your real estate success with Exponens

Whether you are an owner, an investor, a homeowner association or an investment fund, your financial success depends on the long-term growth of your portfolio.

There are constant regulatory changes, and the support of a specialist with detailed knowledge of the real estate sector and accounting, tax and legal issues is necessary.

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Did you know?

14 Mrd €
Amount invested in corporate real estate in 2023
-51 %
Decrease in the volume invested in the French corporate real estate market between 2022 and 2023
-57 %
Sharp decrease in amounts invested in offices between 2023 and 2022
2 Mrd €
Investment in hotels in 2023

Why choose

Exponens?

At Exponens, we have teams dedicated to the real estate sector that are structured around chartered accountants specialising in the sector: professional real estate, wealth management real estate, commercial real estate and social real estate.

This allows you to have in-depth knowledge of the issues in your sector, and a better understanding of your issues in order to respond to complex accounting, tax, wealth management, audit or legal issues.

Discover the Group

An offer adapted

to your challenges

Investment funds and real estate companies

You operate in a highly regulated environment and want to be supported by qualified experts to ensure reliable financial information is produced as quickly as possible.

Whether you are a French or foreign player, investor or management company, our teams handle accounting and secure the preparation of current tax returns (corporate tax, VAT, contribution on added value (CVAE), contribution on rental income (CRL)) for all types of real estate vehicles (simplified joint stock company (SAS), real estate partnership (SCI), open-ended company investing primarily in real estate (SPPICAV), subsidiaries of SPPICAVs, listed real estate investment company (SIIC), real estate investment trust (SCPI), etc.). We implement and prepare periodic multi-reference reporting statements (IFRS GAAP, US GAAP, Lux. GAAP, etc.), we manage the creation of the individual and consolidated financial statements, and handle the interface with the statutory auditors. We carry out financial and accounting due diligence and the valuation of shares in real estate companies, and can assist you in preparing business plans.

In terms of legal audits, we are involved in the audit of listed and unlisted real estate companies. With regard to listed companies, we are fully familiar with the issues related to IFRS standards.

We also carry out statutory audits of companies specialising in real estate development. We are fully aware of the risks associated with this type of activity (inventories, company for the construction and subsequent sale of buildings (SCCV), revenue recognition, etc.).

Property assets

You are the head of a company or a private individual and you want to invest. It is essential to turn to tax experts. At Exponens, we support you in French or English at every step, from the simulation of your investment to the discussions with the banks.

If your project falls within the framework of the attractive furnished property rental regime (professional (LMP) or non-professional (LMNP)), we keep the accounts of your activity with depreciation of your buildings by components, and draw up the necessary tax declaration for you in accordance with Article 39-C of the French General Tax Code. We create for you the most relevant ad-hoc legal structure from a fiscal point of view (family limited liability company (SARL), SCI, income tax or corporation tax, etc.), in accordance with your social security coverage.

Commercial real estate

The Exponens group is recognised as a leading player in the field of commercial real estate, and in particular in the activities of syndicates and co-owner associations. With Exponens, you benefit from responsive, pragmatic and available experts.

At your request we can carry out a contractual audit of the syndicates and co-owner associations, and an audit of the distribution of charges between the co-owners. We also handle training of your employees in the regulations in force on co-ownership management. We implement the solidarity and urban renewal (SRU) statements in accordance with the decree of 14 March 2005. And we support your syndicate in its legal obligations (Hoguet law, law on Access to Housing and Renovated Town Planning (ALUR) in particular).

In the legal field, we can assist you in drafting and auditing commercial leases.

Social real estate

Thanks to a team dedicated to cooperatives with significant experience in the social home ownership and rental sectors, Exponens provides you with specific and appropriate solutions, as well as ongoing monitoring of the social housing sector.

In chartered accounting, we support you from the preparation of your budget for the social home ownership scheme to the keeping of the accounts and the presentation of your accounts at general meetings.

In a statutory audit, and as statutory auditor of your Production Cooperative (SCP) or Collective Interest Cooperative (SCIC), we uphold the trust pact between you and your co-operators. Our teams are trained in the specific features of social home ownership, such as the social lease-ownership loan (PSLA) and the joint real-estate lease (BRS). In the rental sector, we work with mixed-economy companies (SEM) and public housing offices (OPH), and our teams have detailed knowledge of the risks in the rental sector (fixed assets by components, provisions for major maintenance, adjustments of annual charges, etc.).

In the legal field, we assist you in drafting the articles of association, preparing and holding your general meetings and your board of directors. We also support you in the transformation of your SCP into an SCIC, both in terms of legal documentation and formalities.

Cooperative Review

Our firm is also a cooperative auditor for SCICs, cooperative consumer companies and cooperative banking companies.

Going further

We can assist you in drafting commercial leases, sub-lease agreements, professional leases or even housing leases and monitor the leases drawn up.

Our lawyers can also assist you in negotiating leases that you wish to contract with third parties. We are also at your disposal to carry out audits of your commercial leases.

Contact our associate experts

All our expert partners
Partner, Chartered Accountant
+33 (0)1 49 29 55 30
arnaud.cheval@exponens.com

Arnaud Cheval joined the Exponens Group in 1999 as an associate and became a Partner in 2011. After several years of experience in accounting, employment and auditing in various traditional accountancy fields and in the subsidiaries of foreign companies, he joined the Real Estate Department in 2006.

Arnaud Cheval specialises in accounting assignments for real estate companies and investment funds, as well as for real estate development companies.

Within Exponens, Arnaud is a member of the Executive Committee.

Arnaud Cheval
See CV

Partner, Statutory Auditor and Chartered Accountant
Graduate of the ICS Bégué Business School
+33 (0)1 85 34 16 55
yvan.corbic@exponens.com

Yvan Corbic is a Partner in the Exponens Audit Department following the merger in 2012 with Synergie-Audit, where he held the position of Junior Partner.

Yvan has over 20 years’ experience in contractual and legal auditing, and has developed expertise in contractual audits of commonhold owners’ associations, homeowners’ associations (ASL), jointly-owned property facilities association (AFUL) and property management companies. In the field of statutory audits, Yvan Corbic provides services primarily in the industrial sector and to listed real estate companies in the social housing sector. These experiences have attuned him to the accounting and tax specificities of these sectors.

Yvan Corbic’s expertise in commercial real estate has been recognised by the Regional Council of the Ile-de-France Order of Chartered Accountants.

He provides training (social housing home loans (PSLA), off-plan projects (VEFA)) for ARECOOP (training organisation of the National Federation of Social Housing Cooperatives), as well as on the Hoguet, SRU, ALUR and Pinel Acts. He is also a quality controller for the regional statutory auditors’ association (CRCC).

Yvan Corbic
See CV

Partner, Chairman of the Exponens Group, Chartered Accountant and Statutory Auditor
Graduate of ESC Pau Business School, holder of an MBA from the University of South Alabama and a post-graduate degree (DSU) in Wealth Management from Paris XII University.
+33 (0)1 49 29 55 17
jean-pierre.bourgin@exponens.com

For over 20 years, Jean-Pierre Bourgin has been advising clients on the development of their businesses, particularly in the fields of services, real estate and healthcare.

A business school graduate and holder of an MBA and post-graduate degree in wealth management, he increasingly focuses his expertise in the field of wealth management strategy.

Jean-Pierre Bourgin’s know-how in wealth management consulting has been recognised by the Regional Council of the Ile-de-France Order of Chartered Accountants.

Jean-Pierre Bourgin is a member of the Association of Accounting and Financial Techniques (ATCF) and the Tax Club of Chartered Accountants.

Within Exponens, Jean-Pierre is a member of the Executive Committee.

Jean-Pierre Bourgin


See CV

Sophie Breton

Partner, Chartered Accountant
Graduate of SKEMA Business School Nice

+33 (0)1 49 29 55 38

Paris Gare de Lyon

langues

Sophie Breton joined Exponens in 1994 after two years with KPMG. After taking charge of chartered accountancy assignments in a variety of fields, she set up the real estate department in 2005, providing accounting and tax assistance (bookkeeping, auditing, reporting, tax compliance, due diligence, etc.) for French and foreign real estate companies and investment funds.

In 2008, she initiated the development within the Exponens group of specific expertise in OPCI accounting, which today enables her to offer a range of services specifically dedicated to this type of real estate vehicle. Sophie Breton regularly runs professional training courses on this subject, and participates in the work of the accounting committee of the Association Française des Sociétés de Placement Immobilier (ASPIM).

Within Exponens, Sophie is a member of the Quality & Ethics Committee.

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