81 articles in this category
Selling the building held in the SCI or selling the company's shares: two routes, two tax regimes, two levels of duties. The comparison to decide before the sale.
Pulling a building off the balance sheet of an operating company to place it in an SCI has a real cost: professional capital gain, transfer duties, VAT, refinancing. Worked case study.
Lump sum, life annuity, capital gain, transfer duties, wealth tax: how the seller and buyer of a French viager are taxed in 2026, with the taxable annuity fraction by age.
The 151 octies deferral applies to the contribution of a whole business, not the isolated transfer of premises to a wealth SCI. What the text really covers and how to hold your premises without a trap.
Interest, arrangement fees, guarantee costs: what is deducted from rents depending on whether you are taxed on property income, through an SCI at corporate tax or under the micro regime, and how the property deficit works in 2026.
Who decides, who pays tax, how to exit: management rules by majority or unanimity, the 2.5% division duty, and ways out of a real-estate joint ownership.
Approval, pre-emption, reciprocity, inalienability: how to frame an SCI partner's entry and exit, in the articles or a shareholders' agreement, and where each clause belongs. The 2026 picture.
For works that take a dwelling out of energy-sieve status, the property deficit offset cap rises to 21,400 euros. Conditions, EPC class jump, a worked calculation and watch points.
For the real-estate wealth tax, the usufructuary in principle declares the split asset at full value and the bare owner nothing. Certain legal situations split the tax under the article 669 scale. The full 2026 picture.
You become an LMP by operation of law as soon as furnished receipts exceed 23,000 euros and the household's other earned income. The major consequence: self-employed social contributions instead of the 18.6% levies on furnished income. The 2026 picture, with the trade-offs and the social cost costed.
After the sale of a split asset, quasi-usufruct over the price lets the usufructuary steer the cash and creates a restitution claim for the bare owner. Mechanics, the article 669 scale and the article 774 bis trap since 2024.
Accrual accounting, depreciation of the building, the 2065 tax return, corporate tax at 15% then 25%, approval of the accounts: the checklist of accounting obligations for an SCI at corporate tax, and how it differs from an SCI at income tax.
Buying your premises on credit through an SCI lets you deduct interest, self-finance the asset through rents and amplify returns. A year-by-year calculation of leverage under income tax and corporate tax, and the exit trade-off.
Holding residential and business premises in one SCI multiplies the tax regimes: VAT allocation, an income-tax versus corporate-tax choice, and the furnished-rental trap that can switch the whole SCI to corporate tax. The concrete precautions to take.
A 100,000 euro allowance per child, a 5 to 45% scale, an exempt spouse, a 20% allowance on the main residence: how inheritance duties on real estate are calculated and how to reduce them before it is too late.
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