82 articles in this category
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.
What déclarations and annexes should be filed in LMNP? The 2026 guide to real tax returns for investors.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Civil Code articles 578-624, Article 669 CGI scale, IFI under Article 968 CGI, abuse of law L64 LPF: the 10 structural drawbacks of property stripping to arbitrate before any wealth structure in Paris in 2026.
Split ownership, bare ownership purchase, dismembered SCI, rental deficit and wealth tax: how to separate use from value in order to transmit, invest and manage French real estate with method in 2026.
Quasi-usufruct offers flexibility but raises specific legal, tax and succession issues that must be documented carefully.
LMNP vs LMP 2026: switching conditions, tax and social charge impacts after the 2025 Finance Act, capital gains exemptions, wealth tax, and Dutreil. A full comparison for furnished rental property owners in France.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.