Read the article: LMNP 2026: the abolition myth, the real reform, and what actually changes for your tax positionReal estate
LMNP 2026: the abolition myth, the real reform, and what actually changes for your tax position
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.
Read the article: Entrepreneur investing: how to build a disciplined PME portfolioReal estate
Entrepreneur investing: how to build a disciplined PME portfolio
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.
Read the article: Donation-partage: the drawbacks and limits to understand before signingReal estate
Donation-partage: the drawbacks and limits to understand before signing
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.
Read the article: French donation-partage: locking in values and avoiding civil reportReal estate
French donation-partage: locking in values and avoiding civil report
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.
Read the article: LMNP taxation in France 2026: micro-BIC, réel regime, depreciation and capital gainsReal estate
LMNP taxation in France 2026: micro-BIC, réel regime, depreciation and capital gains
LMNP taxation in 2026: micro-BIC thresholds (€83,600 / €15,000), réel regime and depreciation, LMP threshold (€23,000), CFE, and the 2025 Finance Act capital gains reform. A complete guide to choosing your regime and modelling the exit.
Read the article: LMNP tax package: what to fileReal estate
LMNP tax package: what to file
What déclarations and annexes should be filed in LMNP? The 2026 guide to real tax returns for investors.
Read the article: LMNP or SCI: which tax regime to let furnished in France in 2026?Real estate
LMNP or SCI: which tax regime to let furnished in France in 2026?
Direct LMNP, a corporate-tax SCI or a SARL de famille: letting furnished property through an income-tax SCI (société civile immobilière) forces a switch to corporation tax. A clear comparison, the resale tax implications, and the impact of the 2025 capital gains reform — so you can choose the right structure before you sign.
Read the article: SCPI share splitting: bare ownership, usufruct and French tax rules in 2026Real estate
SCPI share splitting: bare ownership, usufruct and French tax rules in 2026
Splitting SCPI shares into bare ownership and usufruct applies French property dismemberment logic to paper real estate. This guide covers the mechanism, economic key vs fiscal scale, IFI treatment under Art. 968 CGI, and what to check before committing.
Read the article: Should You Set Up an SCI to Invest in French Real Estate?Real estate
Should You Set Up an SCI to Invest in French Real Estate?
Setting up a French SCI (société civile immobilière) is not a universal default: property income tax, capital gains, family transmission, and IFI wealth tax all depend on how the structure is configured. A decision guide for international and UK investors, with a worked example and common pitfalls.
Read the article: Real estate, assets and directors: 2026 wealth strategyReal estate
Real estate, assets and directors: 2026 wealth strategy
For directors of French companies, wealth decisions sit at the intersection of private and professional assets. This article covers property holding structures (direct, SCI, LMNP), financial wrappers (assurance-vie, PER), the IFI wealth tax threshold, and estate-planning tools — with verified 2026 figures and the firm's practical read.
Read the article: Can heirs find out the beneficiary of a French life-insurance policy?Real estate
Can heirs find out the beneficiary of a French life-insurance policy?
Heirs can search for a French assurance-vie through AGIRA or FICOVIE, but cannot automatically demand the beneficiary's name. Rights, limits, and transmission tax explained for 2026.
Read the article: Life insurance for company directors in France: benefits, tax rules and trade-offs in 2026Real estate
Life insurance for company directors in France: benefits, tax rules and trade-offs in 2026
Tax treatment, the 152,500 € per-beneficiary inheritance allowance, and the PER vs assurance-vie trade-off: a practical guide for directors managing personal surplus cash in France.
Read the article: French SCPI yield funds in 2026: how they work, types, tax and risksReal estate
French SCPI yield funds in 2026: how they work, types, tax and risks
A Paris chartered accountant's guide to French SCPI yield funds in 2026: how they work, the five main asset types (offices, retail, healthcare, logistics, residential), average gross yields of 4-6%, entry and management fees of 8-12%, property income tax treatment, wealth tax (IFI) exposure, temporary dismemberment as a tax lever, liquidity constraints, and how to compare SCPI to direct French property ownership.
Read the article: Split ownership in France: bare ownership, usufruct and the 2026 tax scaleReal estate
Split ownership in France: bare ownership, usufruct and the 2026 tax scale
How French split ownership works: the Article 669 CGI tax scale, lifetime vs fixed-term usufruct, IFI wealth tax, income tax, corporate tax and the SCI context — a practical guide for 2026.
Read the article: How to Optimise Your Wealth in 2026: Method and Trade-offs for Business OwnersReal estate
How to Optimise Your Wealth in 2026: Method and Trade-offs for Business Owners
Wealth audit, tax wrappers, dismemberment, holding companies, IFI, SCPI, PEA, PER and life insurance: the operational method we apply with business owners to build a coherent wealth strategy — not a product list. From diagnosis to annual review checklist, with a worked example for a director aged 50 with a €1.5 million net worth.