82 articles in this category
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.
The Dutreil pact does not apply to a wealth SCI letting unfurnished property. To pass on business premises held in an SCI, the real levers are the gift of shares, the 100,000 euro allowance per parent and per child, and split ownership. Our 2026 view, with a worked example.
Can we obtain a free consultation from the chamber of notaries? What really exists in 2026 and how to use it well.
Buying back your primary residence through a French SCI in Paris: article 8 vs article 206 CGI, loss of capital gains exemption, 47% double taxation, abuse of law risk under L64 LPF, full economic analysis on a €800K asset.
OGA regime abolished on 16 February 2025, the €915 tax credit under Article 199 quater B repealed, micro-BIC tourism thresholds tightened, depreciation reintegrated into the LMNP capital-gains base: what a non-professional furnished landlord needs to arbitrate in 2026, by Cabinet Hayot Expertise in Paris.
How to end a rental management mandate? Duration, notice, rendering of accounts, documents and points of vigilance for the owner.
In 2026, acquisition costs for a second-hand French garage range from 7% to 9% of the purchase price depending on the amount and the department. This article breaks down every cost component — transfer taxes, degressive notarial emoluments, disbursements — with worked simulations for €20,000, €40,000 and €60,000 garages, and analyses the tax consequences of subsequent rental income.
In LMNP (non-professional furnished rental), a SIRET business registration number is mandatory from day one, regardless of the tax regime. Registration is completed via the INPI single-entry portal within 15 days of the first rental. Here is the step-by-step procedure, the documents required and the risks of late registration.
Unfurnished or furnished rental, micro or actual-cost regime, SCI under corporate tax or personal ownership: the accounting and tax obligations of a French landlord vary significantly by structure. This article clarifies the filing regimes, deductible charges, mandatory accounting requirements and the most frequent errors observed in practice — with summary tables and a worked example.
In French LMNP under the régime réel, the right accountant secures depreciation schedules, the annual 2031 tax filing, SIRET registration, CFE and now anticipates the 2025 capital gains reform. Here are the criteria that matter.
The cotisation foncière des entreprises (CFE) catches many LMNP landlords off guard — the first notice arrives in December, but the declaration was due months earlier. This guide explains who is liable in 2026, how the cadastral rental base is calculated, which exemptions actually apply (first year, 5,000 € threshold, classified tourist lets), how to file form 1447-C and what our firm watches in client files.
The phrase "LMNP abolition 2026" has been circulating since the Finance Act 2024. It is inaccurate. The non-professional furnished-rental status still exists, and both the micro-BIC and the simplified real-expense regimes remain available. What changed is real and structural: depreciation deductions taken under the real-expense regime are now added back when computing the taxable capital gain on disposal. This shifts the long-term profitability equation for many landlords. Full analysis, worked figures, and the trade-offs to understand before deciding.
IR-PME (Madelin income tax relief), investment vehicles, deal selection criteria and shareholders' agreements: our analytical guide for entrepreneurs building a disciplined French SME investment portfolio.
Irrevocability, immediate gift taxes, unequal lots, capital gains on future disposal: the real drawbacks of a French donation-partage, as analysed by a Paris-based expert-comptable. Knowing the limits of the tool is what makes it safe to use.
How a French donation-partage (art. 1075 Code civil) works: value freeze, inheritance tax allowances, avoiding civil report, and practical steps for British nationals with French assets or businesses.
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