Split-ownership tax scale: usufruct and bare ownership
How the French tax scale values usufruct and bare ownership in 2026, and why the tax scale is only one part of the analysis.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Split-ownership tax scale: usufruct and bare ownership
Updated March 29, 2026 - In France, the tax value of usufruct and bare ownership still relies on article 669 of the Tax Code. It is essential for gifts, estates and split ownership structures.
See also Split ownership, Bare ownership and usufruct and Split ownership drawbacks.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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