luxury real estate for sale Île De France, France (page 317)

Just steps from Parc Monceau, in a prestigious building dating back to 1884, discover these magnificent 240 sq m (2,583 sq ft) offices, located in the heart of one of the capital's most sought-after neighborhoods. Spread over three levels, they comprise, on the basement level, an office, a break room with a kitchenette, two bathrooms, and two toilets; on the mezzanine level, a meeting room and an office; and on the first floor, three offices, a meeting room, a copy room, and a toilet. The three levels are connected by an elevator and an internal staircase, with a layout combining independent offices and meeting rooms. This arrangement is ideal for professionals (medical, legal, consulting) or for establishing a head office. Direct access on the ground floor. Monceau metro station (line 2) is a 2-minute walk away, and Malesherbes metro station (line 3) is a 5-minute walk away.

Located on the first floor of a beautiful and immaculately maintained Haussmannian building near Saint Paul, in the heart of the historic Marais, this apartment offers 64.94 sq.m of living area. Presenting a north/south aspect and overlooking a delightful tree-lined cul-de-sac, this apartment comprises an entrance hall, a double living room, two bedrooms overlooking the courtyard, a bathroom and a separate WC. Ample storage, efficient layout. Highly sought-after location. Peaceful and bright. Sold with a cellar. Elevator access. Mixed-use residential and commercial property, professional offices (doctor's office, law office, etc.), rental property. Condominiums of 48 units (No proceedings in progress). Annual expenses : 2388 euros.

This split-level former workshop in a remarkable late 19th century ensemble of artist’s studios offers 82.98 sqm of floor space and 75.71 sqm of living space as defined by the Carrez Law. Particularly peaceful and in excellent condition, it includes an extensively glazed living/reception room with a kitchen opening onto a leafy courtyard, a mezzanine sitting room, and an elegant bedroom with a shower room and wc. The half-basement comprises a spacious suite with a shower room, a wc and a dressing room. Steeped in history, the workshop was in 1909 occupied by artists Diego Rivera and Angelina Beloff.

Located in the heart of the royal city, in the Chantiers district of Versailles, this apartment enjoys a dynamic yet historic setting. This prime location offers a privileged lifestyle where the urban bustle fades away, giving way to absolute tranquility as you ascend to higher ground. A true gem on the market, this exceptional property is nestled on the 6th and top floor, accessible by elevator, and is the only apartment on this level, offering a unique and elevated lifestyle. Its atypical design revolves around a spectacular dual exposure. On one side, a large 48 sq m veranda facing northeast acts as a link between the interior and the sky: this veritable winter garden is warmed by a contemporary fireplace and extends into a breathtaking panoramic view of the rooftops and the wooded horizon. On the other side, facing southwest, unfolds a 43 sq m terrace furnished with decking. Protected by a pergola and bordered by lush vegetation, it forms an open-air patio, bathed in sunlight and sheltered from view. This constant "indoor-outdoor" feel gives the space a unique atmosphere. The entrance reveals a welcoming living room, where light parquet flooring and generous proportions create an elegant sitting area. Bathed in light thanks to its large bay windows, this reception area opens naturally onto the tree-lined terrace, inviting summer relaxation. Opposite, the immense veranda, adorned with a delicate draped ceiling that filters the light, acts as a panoramic gallery. It easily accommodates a large dining room, an intimate reading nook, and a contemplative winter lounge facing the fireplace. From this private vantage point, the three bedrooms, the kitchen with its pantry, and the bathroom complete the fluid layout of this apartment, designed for the art of entertaining and oriented towards the outdoors. A cellar and an underground parking space complete the amenities of this apartment. The strategic location of this property enhances its exceptional features. The Versailles-Chantiers train station (serving Paris Montparnasse, Paris Saint-Lazare, the RER C, TGV trains, and the future Line 18) is just a few minutes' walk away, ensuring optimal mobility. The immediate surroundings offer a vibrant and convenient neighborhood life: food shops, the market, and the city's renowned schools, from preschool to high school, are all easily accessible, promising an easy daily life for the whole family. The building comprises 189 units, including 28 residential units. Annual charges: EUR5200 No ongoing proceedings ENERGY RATING: E / CLIMATE RATING: C Estimated average annual energy costs for standard use, based on energy prices for 2021, 2022, and 2023: between EUR2,380 and EUR3,250 Contact : 0130824555 Condominiums of 189 units (No proceedings in progress). Annual expenses : 5200 euros.

In a new residence, this superb duplex of 120 m² offers a layout designed for the comfort of family life, with a natural separation between reception areas and sleeping areas.Upon entering, the generous living space bathed in light forms the true heart of the apartment. Its spacious living room opens onto a contemporary kitchen, creating a convivial area extended by a pleasant loggia-balcony, ideal for enjoying the outdoors in every season.The first level also features an elegant master suite with its own bathroom, providing parents with an intimate and independent space, perfectly integrated into daily life.Upstairs, children or guests have their own universe: three beautiful bedrooms are organized around a spectacular terrace-patio of over 40 m². This unique outdoor living space can become, depending on your desires, a summer lounge, a playroom, a relaxation area, or a reception venue, all while remaining protected from the elements.Two underground parking spaces, boxable and directly accessible by elevator, complete this rare property.This recent residence offers contemporary features, refined finishes, and particularly functional layouts, combining elegance, comfort, and quality of life. And of course, an excellent DPE! Ideally located in the Montreuil neighborhood of Versailles, the property is about a ten-minute walk from the Versailles-Montreuil train station and the shops on Rue de Montreuil, as well as just five minutes from the Porchefontaine train station and shops. Schools, public and private colleges, as well as the numerous parks and gardens in the area, complete a highly sought-after environment.Contact us to arrange a private visit and discover this duplex with generous volumes, designed for family life combining comfort, intimacy, and exceptional outdoor spaces.Agency reference: 5311This description has been automatically translated from French.

Paris 16th arrondissement: Passy – Muette – Trocadéro Set within a beautiful, high-end 1930s building constructed of cut stone, this family home and reception apartment—measuring approximately 247 m² and in perfect condition—is located on the 3rd floor and features an elevator. It is laid out as follows: - entryway - double living/dining room of approximately 50 m² - large, fully fitted and equipped kitchen-dining area - master bedroom with walk-in closet, bathroom, and half-bath - five additional bedrooms with shower rooms or bathrooms, one of which is currently converted into a separate studio apartment - laundry room - guest half-bath Hungarian-patterned hardwood floors, crown molding, and 3.50-meter-high ceilings lend this apartment a unique elegance. Facing south and west, it is very sunny. Recently renovated, it features a harmonious layout with beautiful living areas and a sleeping area comprising five to six bedrooms, one of which has a separate entrance. Located right next to Rue de Passy, the Ranelagh Gardens, and the Trocadéro.

Exclusive - Paris 6th - Rue Bonaparte. Opposite the School of Fine Arts and a few steps from the Saint Germain des Près church, on the 6th and top floor with elevator of a building dating from the beginning of the 19th century, a quiet and bright duplex apartment in the style of an artist's studio of 34.55m2 Carrez and 42.69m2 of floor space. It consists of a small entrance, a large living space of over 25m2 including a kitchen/dining area and a living room with a ceiling height of 3.50m. Upstairs, there is a bedroom with a lovely view of the Eiffel Tower, a shower room and a separate toilet. Recently renovated facade. Digital entry code and intercom, very low maintenance fees. The entire building needs renovation. Contact Magali Bienvenu at 06.61.19.56.81 Paris Normandie Transactions, 7 days a week

This magnificent 142 sqm apartment is on the 4th floor of a luxurious co-ownership located a stone’s throw from avenue de Madrid has been meticulously renovated throughout. Particularly bright and benefiting from a refined decoration, it includes a double living/reception room opening onto an east-facing balcony enjoying an open view of the woods, an elegant kitchen with dining facilities, a utility room, a master suite with a bathroom and dressing room, two bedrooms sharing a bathroom, and a separate wc. The apartment is dual-aspect and benefits from an optimised floor plan. In a convenient location in the immediate vicinity of the Bois de Boulogne, the shops, the schools and the transport networks.

Magnificent apartment of 155 m², located in the heart of the theater district, on the 5th floor by elevator of a beautiful old building. The living room, bathed in natural light thanks to its large windows, opens onto a terrace offering breathtaking views of the rooftops of Paris. The kitchen is perfectly arranged and equipped, and the adjoining dining room completes this friendly and elegant living space. The 3 bedrooms are spacious and well-appointed. A bathroom or shower room for each bedroom completes this exceptional property. The living spaces are bright and spacious, with classic style decor and high-end finishes. The solid wood flooring, fireplace, and elegant moldings add undeniable charm to this place.This description has been automatically translated from French.

This triplex apartment offering 178.24 sqm of floor space and 166.39 sqm of living space as defined by the Carrez Law is on the 5th, 6th and 7th floors of a luxurious residence located near Place de la Nation. It includes a spacious living/reception room bathed in sunshine, a separate kitchen opening onto two terraces (one 35.59 sqm) enjoying open views, three bedrooms including a 26 sqm master suite with a bathroom/wc and a dressing room opening onto a 15.42 sqm terrace, a shower room/wc, a dining room and a second kitchen opening onto a further terrace. With a fitted 105 sqm cellar (a possible fitness room, a home cinema or recreation room). Included with the property is a secure indoor parking space that can be converted into a garage, listed at €30,000. Also, a possible outdoor parking space.

Exclusive! Rare location! In absolute calm, surrounded by trees and enjoying superb unobstructed views, this home is just a few minutes' walk from the train station and the shopping heart. The character building offers about 250m² of living space. On the ground floor, there is an entrance, a spacious living room of more than 50 m² with a fireplace, bathed in light and opening onto a terrace of nearly 30 m², as well as a kitchen with a dining area (approximately 28m²) and separate toilets. Upstairs, a library precedes four bedrooms, as well as a large bathroom with WC of 15 m² and yet another separate WC. The second floor offers two more bedrooms, a kitchen, and a bathroom with WC, allowing for your imagination. For practicality, the house has a basement with a wine cellar, storage cellars, and a heated 12 m² room. Outside, the garden of over 880m² houses a covered pool to renovate. Possibility to build a garage on the property. Viessmann condensing boiler from 2020. Double glazing. Regular maintenance of the roof. 6 minutes on foot from the SNCF train station (La Défense and Saint Lazare station) - 8 minutes on foot from shops and the bus to Saint Germain en Laye and its International High School - 20 km from Paris via the A13. Information about the risks to which this property is exposed is available on the Géorisques website: www.georisques.gouv.fr Selling price: €1,045,000 Fees payable by seller Contact your SAFTI advisor: Susanne LOUVEAU, Tel: 06 52 23 83 11, Email: [email protected] - EI - Commercial agent registered with the RSAC of VERSAILLES under number 819797598This description has been automatically translated from French.

On the eighth and top floor by elevator of a luxury building built in 2022, beautiful 82.99 m² Loi Carrez east/west apartment, opening onto a large 10 m² balcony with unobstructed sky views of Montmartre and the Sacré-Cœur, and featuring a vast 65 m² rooftop. This rare property comprises an entrance hall with access to the rooftop, a fitted kitchen opening onto the dining room and living room, and a master suite with its own shower room. The night area includes two children's bedrooms, each opening onto a balcony, a bathroom with toilet, a laundry room and a dressing room. Home automation, plenty of storage space and low energy consumption. Balcony with bay window system (removable winter garden). Extensive storage space for bicycles, baby carriages and scooters in the building. Possibility of purchasing a parking space in the basement of the building for €35,000.

The village of Auteuil. A well-maintained, historic building constructed of cut stone, located right next to all amenities. On the 2nd floor, accessible via a staircase from the courtyard, is a 62.9 m² apartment featuring a compact layout and plenty of natural light. Entrance hall, spacious 32 m² living room, separate kitchen, bedroom, storage space, bathroom, and separate toilet. Cellar.

Located on the first two floors of a magnificent and impeccably maintained building, this duplex apartment presents 135 sq.m of living area (Carrez law). This exceptional property stands out for its spacious layout, high ceilings and ground-floor terrace of 45 sq.m, a veritable extension of the reception area. It comprises an entrance hall, a reception room backing onto the terrace, a fitted open kitchen, three bedrooms, a home office, a dressing room, two bathrooms, a shower room, and a laundry room. Sold with two cellars. High ceilings. An oasis of calm. Sought-after area on the Left Bank. Building equipped with elevator. Condominiums of 14 units (No proceedings in progress). Annual expenses : 6144 euros.

*** UNDER COMPROMISE *** COLDWELL BANKER Rive Sud, your prestigious agency for MONTROUGE and the South of PARIS, offers you in EXCLUSIVITY this beautiful family apartment of 4 rooms located in MONTROUGE, in the heart of the Writers' district and within a calm and sought-after residential environment. This property is 5' from the metro M4 station 'Barbara' and close to other means of transportation (T6/M13/M15 Grand PARIS 'CHATILLON-MONTROUGE), shops on Avenue de la République, schools (BOILEAU), and parks. On the 5th floor with an elevator of a recently maintained condominium offering very nice amenities, this bright, crosswise apartment offers a surface area close to 90m2, plus approximately 8m2 of outdoor space EAST on the bedrooms and WEST on the living room. It benefits from a particularly functional star layout that cleverly separates the living areas and private areas. Perfectly optimized and with no loss of space, it offers a spacious entrance efficiently distributing the spaces, a lovely living room open to the WEST on the terrace, an independent kitchen, 3 beautiful bedrooms including a master bedroom with a shower room, a large bathroom, and two separate toilets. PMR accessible. Offering very beautiful amenities and excellent energy performance, this apartment is ready to move into and requires no work. Double parking spaces available as an option (electric charging station). Energy display information: ENERGY Class C (135 kWh/m²/year) and CLIMATE Class A (5 kg CO₂/m²/year) François Rey (EI) commercial agent registered with the Nanterre RSAC n°899336259. Visits by appointment +33(0)669389811This description has been automatically translated from French.

Sole Agent. Pereire neighbourhood. This elegant brick and millstone-built Belle Epoque-style property dating from 1901 is set in a walled 604 sqm plot. Offering 300 sqm of floor space and 210 sqm of living space, it includes a spacious entrance hall, a double living/reception room and dining room, a kitchen (open-plan would be possible), a study and a utility room. Upstairs are a masters suite, four bedrooms, a dressing room, a bathroom and a separate wc. On a basement with four storage rooms. It would be possible to create a garden-level suite. With a garage. Some refurbishment is required to exploit the full potential. In a convenient location 10 minutes from the International School, 12 minutes from Place du Marché and 16 minutes from the station.

Real Estate Connection offers you this property in the Batignolles neighborhood, M° Brochant/avenue de Clichy, beautiful family apartment on the 2nd floor without an elevator, charm of the old preserved: high ceilings, Hungarian point parquet floors, moldings & fireplaces. Composed of an entrance, a double living room, 1 dining kitchen, 2 large bedrooms including 1 with bathroom & toilet, 1 child's bedroom/office, 1 shower room as well as a separate toilet. Transport and schools in direct proximity! A must see! Information about the risks to which this property is exposed can be found on the Géorisques site: www.georisques.gouv.frThis description has been automatically translated from French.

Located in a highly sought-after residential setting, in the heart of an elegant and leafy private cul-de-sac just steps from Rue de la Faisanderie, this charming duplex apartment offers approximately 66 square meters of total weighted surface area (48.33 square meters under Carrez law) and perfectly embodies the spirit of Parisian real estate. Nestled on the top floor of a nineteen-seventies condominium, this atypical property stands out for its unique character, abundant natural light, and absolute tranquility. With an optimally designed layout, the apartment opens onto an प्रवेश leading to a spacious living area featuring a bright lounge and a fully renovated and equipped open-plan kitchen with high-quality finishes. This space extends seamlessly onto a first terrace of over ten square meters, a true outdoor extension providing a privileged living environment. A bathroom with toilet completes this level. Upstairs, a stunning glass-roofed bedroom of over 26 square meters offers impressive volume and a unique atmosphere, complemented by a custom-built dressing area. A second terrace of approximately nine square meters enhances this sleeping area, offering a more intimate outdoor space. This distinctive property is defined by its absolute calm and singular charm, making it extremely rare on the market. With the option to acquire a parking space at an additional cost.

New at Signature Immobilier! Come discover this beautiful contemporary luxury villa located in the residential area of Isle Adam comprising: a beautiful entrance with cupboards and an elevator, a large living room with a fireplace of 46 m2 with a bow window overlooking the garden, a large semi-equipped kitchen with dining area opening onto the terrace, 3 suites with shower room, cupboards and a large dressing room, 2 separate toilets. Upstairs a large suite with a balcony, dressing room and a shower room with toilet. An attic. A wooded enclosed garden not overlooked, all on a plot of 932 m2. This very bright house is ideally located in a quiet area, 2 steps from the city center and habitable on one level. Don't hesitate to make an appointment now with your real estate advisor Emmanuelle Castela at 06 37 21 14 68.

Corine Stoubenfol, specialist in charming and character properties at DE LA COUR AU JARDIN, invites you to discover this authentic Briard-style house, semi-detached on one side, nestled in the heart of a peaceful hamlet just 40 minutes from Paris. Set on approximately 435 sqm of land, this delightful property immediately captivates with its warm and bucolic atmosphere. The garden, a true haven of peace, features a beautiful winter garden with a water point, bathed in natural light — the perfect setting for family relaxation, an artist’s studio, or an inspiring reading space according to your wishes. Outdoors, the charm continues with a small chicken coop, a water basin, a vegetable garden, and a wooden cabin for children, creating an idyllic countryside setting ideal for a gentle and authentic lifestyle. At the rear of the garden, a large garage provides space for two vehicles. Offering approximately 174 sqm of living space, the house boasts generous volumes and a harmonious layout. The ground floor opens onto a fully fitted and equipped kitchen flowing naturally into the dining room. The warm and inviting living room is enhanced by a beautiful fireplace, ideal for sharing cosy evenings with family and friends. All the main living areas on the ground floor enjoy direct access to the terrace and garden, complete with an outdoor fireplace perfect for summer barbecues and long evenings outdoors. This level also includes a laundry room, a hallway, guest toilets, and discreet access from the living room to a superb vaulted cellar. Near the former bread oven, a staircase leads to the first floor where several bedrooms, a dressing room, an office, a spacious and light-filled bathroom, and a separate toilet are revealed. Two additional access points lead to the attic, offering further potential. The property enjoys a peaceful environment while remaining close to amenities: local shops within 5 km, school buses serving the primary schools and collèges of Saint-Soupplets, and Meaux train station only 12 km away, with the P line reaching Paris Gare de l’Est in just 25 minutes, also accessible by bus. An ideal family home for those seeking authenticity and tranquillity, while enjoying the benefits of country living within easy reach of Paris and urban conveniences. Corine Stoubenfol | +33 6 07 69 94 33 | [email protected] Consultant for Seine-et-Marne and Oise DE LA COUR AU JARDIN France’s leading network specialising in charming and character properties RCS Paris 811 493 162 | Professional licence: 7501 2017 000 015 964 In accordance with Article L.561.5 of the French Monetary and Financial Code, proof of identity will be required prior to organising any visit.

In the heart of Meaux, just a few steps from the majestic Saint-Étienne Cathedral, stands a remarkable manor built in 1890, a refined example of late 19th-century Neo-Gothic architecture. Overlooking the surrounding houses with elegance, the property is set within a 1,750 sqm landscaped park, entirely enclosed by walls and adorned with magnificent century-old trees and fruit trees, offering a peaceful and intimate green setting in the very center of town. The architecture, particularly expressive, reveals a remarkable richness of decorative detail: a slate roof, circular turret, millstone masonry, and glazed ceramic cabochons—all features that give the property a unique character and an immediately recognizable appearance. Over time, the residence has preserved the authenticity and prestige of its era: remarkable ceiling heights, marble fireplaces, original moldings and woodwork, period parquet floors including beautiful herringbone patterns, painted walls and historic tiles, all reflecting the elegance of grand bourgeois homes. Offering approximately 491 sqm of living space, the ground floor opens onto a spacious reception hall enhanced by a beautiful mosaic floor and impressive 3.6-meter ceiling height. This entrance leads to elegant reception rooms, including a living room and dining room, extended by a charming Art Nouveau winter garden opening onto the tree-lined garden. A kitchen with adjoining pantry, served by an elegant wrought-iron staircase, as well as two offices, complete this level. An interior access leads to a semi-basement of approximately 122 sqm, comprising several storage rooms, vaulted cellars, and a boiler room. A magnificent wooden staircase with balusters leads to the first floor, where a landing serves three bedrooms, a dressing room, a laundry room, a shower room, a bathroom, and several additional spaces. The second floor, organized in a similar layout, offers several additional rooms including a spacious office opening onto a large balcony. The remaining volumes, located under the eaves, offer excellent potential to create additional bedrooms or suites. Outbuildings The property also includes a garage capable of accommodating several vehicles as well as the former stables, now converted into outbuildings. Opening onto the garden, they offer approximately 131 sqm distributed over seven rooms, providing numerous possibilities such as a guest house, artist’s studio, offices, or reception spaces. Location Ideally located 15 minutes’ walk from Meaux train station, connecting to Paris in 25 minutes (Line P), and close to the A140 and N3 road links, the property enjoys a prime location in the heart of Meaux, a town officially recognized as a “City of Art and History.” Rich in history and character, this residence now requires significant renovation work, offering architecture and heritage enthusiasts a rare opportunity to restore an exceptional property to its former glory. Corine Stoubenfol Consultante – Seine-et-Marne & Oise - +33 6 07 69 94 [email protected] DE LA COUR AU JARDIN France’s leading network specializing in charming properties RCS Paris 811 493 162 | Professional Card T: 7501 2017 000 015 964 According to Article L.561-5 of the Monetary and Financial Code, proof of identity will be required to arrange your visit.

Close to the N10 axis, with access to the forest and the park of the Château de Rambouillet, this lovely contemporary house, built in 2018, is ideal for a family. It combines elegance, modernity, and comfort... I invite you to discover it! The ground floor offers a magnificent living space of approximately 62 m², harmoniously arranged with an entrance, a dining room, and a living room, open to the fitted kitchen of about 23 m². The Invicta wood stove will provide a warm and cozy atmosphere for your winter evenings with family or friends. One bedroom with an ensuite shower room completes this level, along with a pantry adjoining the kitchen, practical and functional. Separate toilets. The first floor features a bright mezzanine of about 15 m², thanks to the openings in the cathedral roof of the entrance. It also has a bathroom, separate toilets, and 4 bedrooms, including a master suite with a shower room and dressing room. On the technical side: large outdoor terrace, garage, heat pump providing optimal energy savings (DPE: A), double-glazed aluminum windows, sewage connection, electric gate, and intercom. I look forward to your call for a visit! Price 750000 €. Agency fees of 2.99% VAT included are the responsibility of the buyer. Price excluding fees 728226.04 €. DPE: A. Estimated annual energy cost, minimum amount: 760 € - maximum amount: 1130 €. Information on the risks to which this property is exposed is available on the Géorisques website: https://georisques.gouv.fr. This site will also provide an information sheet on the obligations for vegetation clearance and a map of the areas subject to this obligation. This real estate advertisement has been written under the editorial responsibility of KASSEN-ZEGRE Aurélie, independent real estate agent (without holding funds), commercial agent of SASU THE DOOR MAN, holding the real estate solicitation card on behalf of THE DOOR MAN SASU.This description has been automatically translated from French.

We offer for sale a fully commercial office space of approximately 110 m2, located on Boulevard de Picpus, in close proximity to Gare de Lyon, on the ground floor of a prestigious building. This property has undergone a complete renovation by a team of architects and interior designers, featuring high-end finishes and custom furniture. The office has been divided into two independent units: Apartment 1 approximately 80 m2 // Apartment 2 approximately 30 m2. Capacity: 8 sleeping arrangements. 130,000 EUR annual income after OTA commission.This description has been automatically translated from French.

This meticulously renovated apartment is on the 2nd floor of a fine corner building in a prime location at the junction between rue de Grenelle and Boulevard Raspail in the heart of iconic Saint-Germain-des Prés. Particularly bright, enjoying an open view and featuring 4-metre high ceilings, it includes an entrance hall, a spacious living/reception room, a dining room, a generous equipped kitchen, a master suite with a bathroom and dressing room, and a second suite with a bathroom. Air-conditioning. The apartment benefits from a particularly refined decoration. Sold fully furnished and equipped.

POIGNY LA FORET - 5 Minutes tous commerces et gare SNCF vers paris Montparnasse, maison ancienne sur son terrain en partie clos de murs d'environ 850 m². Entrée, cuisine à vivre aménagée, salon cheminée, chambre avec salle d'eau, buanderie avec douche, chaufferie, vaste bureau. Etage : 4 chambres, salle de bains, grenier/dortoir. Dépendance restaurée d'environ 30 m² en maison d'amis ou profession libérale, garage. (3.77 % fees incl. VAT at the buyer's expense.)