65 articles in this category
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.
France's 2025 Finance Act has reshaped the LMNP (non-professional furnished rental status) regime: depreciation clawback on disposal, lower micro-BIC thresholds for non-classified holiday lets, redefined arbitrage between LMNP, LMP and SCI. Hayot Expertise analyses the key impacts, worked numerical examples and decision frameworks for property investors operating in France in 2026.
Corporate tax or personal tax for your French SCI? An irreversible choice after five years. Depreciation, capital gains, succession, IFI — Hayot Expertise compares both regimes with two worked examples (600 K€ and 3 M€) to help Paris-based owners decide.
French emphyteutic lease (bail emphyteotique): 18-99 year duration, real property right, building depreciation, IFI wealth tax and VAT. Full analysis by Cabinet Hayot Expertise in Paris.
French real-estate SAS (predominance immobiliere), building depreciation, reduced IS rate 15/25 %, share disposal, SCI IS vs SCI IR comparison: structured analysis by Cabinet Hayot Expertise Paris. Updated May 2026.
French real estate declaration 2026 on Gérer mes biens immobiliers (GMBI): deadlines, monthly rent, EUR 150 fine, SCI, LMNP and non-resident cases.
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