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Description

Rental Property Taxation: Reporting, Structuring and Wealth Exposure

Compare long-term leasing with licensed short-term letting, then measure the real effect of holding structures and exit gains

  • 2 days — 14 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

A private landlord operates under rules that come from several directions at once. Income from a long-term residential lease does not follow the same logic as licensed short-term furnished letting, investment-linked incentives carry long commitment periods, and VAT arises as soon as services are attached to the property. Holding structures, cross-border wealth reporting and the gain realised on disposal then reshape the real return on the investment.

Focused on private wealth rather than on operational real estate, this 14-hour programme covers in turn rental income, licensed short-term letting, incentive-linked investment schemes and VAT, then holding structures, wealth exposure and disposal. Participants build a comparison grid between long-term leasing and short-term furnished letting that can be applied directly to their own client files.

Learning objectives

  • Determine the taxable net rental income of a property and handle losses carried forward
  • Choose between long-term leasing and licensed short-term furnished letting according to the client profile
  • Apply the rules specific to short-term furnished letting and to the depreciation of the asset
  • Identify the conditions and commitments attached to incentive-linked property investment schemes
  • Determine the basis of a landlord's wealth and reporting exposure and the debts admitted as deductions
  • Calculate the gain realised by a private investor on disposal and anticipate its cost

What makes this programme different

A fully costed long-term versus short-term comparison grid covering the whole holding period
Rental income statements and short-term letting accounts are completed live in the session
The journey of one property from acquisition to disposal is tracked through a single client file

Programme

1Rental income and indirect ownership

The foundations of long-term leasing

  • Choice between simplified and full accounting treatment depending on the level of costs
  • Deductible costs: service charges, maintenance works and financing interest
  • Formation and offset of rental losses
  • Letting through a holding company or under joint ownership
  • Reporting obligations and supporting documents to be retained

2Licensed short-term furnished letting

A commercial activity rather than passive rental income

  • Qualification of the activity and distinction between professional and non-professional landlords
  • Simplified and full treatment of business income
  • Depreciation of the property and of the furniture and limits on its deduction
  • Treatment of losses and of depreciation carried forward
  • Licensing and operating consequences of short-term letting

3Investment incentives and VAT

Fiscal advantages and ancillary services

  • Logic of incentives linked to residential investment and the commitments they require
  • Treatment of renovation and restoration works on older buildings
  • Lettings with services and entry into the scope of VAT
  • Managed residences and the relationship with the operator
  • Points of caution where a commitment is broken

4Holding structure, wealth exposure and disposal

The end of the cycle is prepared in advance

  • Composition of the real estate asset base and assets excluded as business property
  • Valuation of shares in companies holding real estate
  • Liabilities admitted as deductions and capping of the charge
  • Calculation of the gain realised by private investors and allowances for the holding period
  • Trade-offs between selling, gifting and retaining the asset

Who is it for

Wealth advisers · private bankers · legal advisers · accountants and private client relationship managers supporting individual landlords.

Prerequisites

Understanding of general taxation principles and of how rental income is categorised for an individual investor.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.