Real estate

The real estate sector is a business with a complex accounting, tax and regulatory environment that requires specific know-how and dedicated teams.

With experience built up over the years working with major institutional groups, our teams know that the issues you face are multiple, and that they have the expertise to deal with them..

Our offers :

Accounting and Taxation

We adapt our service offer to your organization and propose dedicated teams to whom we outsource the accounting of your real estate/property companies (transparent or non transparent companies, OPCI, SIIC, real estate brokers…) or who audit the accounts established by your departments.

Besides standard tax returns, Dba teams will assist in handling specific tax issues:

  • Justification of current and deferred tax (FAS 109/IAS 12))
  • Thin capitalization rules
  • Article 39 C of the Tax Code (CGI)
  • Quemener Jurisprudence...
We work in close cooperation with law firms specialized in real estate, so we can deliver a rapid response to legal and tax issues.


Our teams have solid expertise when it comes to establishing periodic and multi-standard lines of reporting (IFRS, US and UK GAAP). They handle the production of reliable financial information according to the formats required by your group.

Legal and Contractual Auditing

We operate as contractual auditor or official auditor for companies in the real estate sector that manage investment or construction-sale portfolios. We also conduct financial audits in the framework of acquisition or sell-off operations.

Our approach to auditing is pragmatic and responds to the quality standards of our HLB Internationalgroup, the world’s 12th largest network in the field of auditing, certified accounting and consulting.


Consolidation and Real Estate are inseparable, as projects are often associated with a legal entity for tax reasons (amongst others).

Our product includes the ad hoc strengthening of existing consolidation teams or the full production of consolidated accounts using our own tools. Our teams are fully skilled with respect to French and IFRS standards (IAS 11 and 40 in particular).

Laurent Capbern
+33 1 42 44 17 50
Antoine Dalakupeyan
+33 1 42 44 17 50

DECODING - Change in frequency of statistical reporting for OPCIs

Our experts analyze the impact of the lifting of the derogation relating to the frequency of statistical reportings: OPCIs are now required to report on a quarterly basis.
Dba is a certified accounting, audit and consulting group that associates skills and solutions to support senior management, finance and HR divisions. We are based in Paris and support our clients in France and abroad.
36, rue du Louvre
75001 Paris - France
+33 1 42 44 17 50