Read the article: LMNP France 2026: New LFI 2025 Rules, Micro-BIC Thresholds, Depreciation Clawback and Tax Strategies for Furnished Rental LandlordsReal estate
LMNP France 2026: New LFI 2025 Rules, Micro-BIC Thresholds, Depreciation Clawback and Tax Strategies for Furnished Rental Landlords
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.
Read the article: French SCI: Corporate Tax vs Personal Tax 2026 — The Structuring Choice You Cannot Afford to MissReal estate
French SCI: Corporate Tax vs Personal Tax 2026 — The Structuring Choice You Cannot Afford to Miss
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.
Read the article: Long-term emphyteutic lease France 2026: real right, tax and accountingReal estate
Long-term emphyteutic lease France 2026: real right, tax and accounting
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.
Read the article: Real estate SAS in France 2026: tax advantages, pitfalls and comparison with SCIReal estate
Real estate SAS in France 2026: tax advantages, pitfalls and comparison with SCI
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.
Read the article: French real estate declaration 2026: complete GMBI guideReal estate
French real estate declaration 2026: complete GMBI guide
French real estate declaration 2026 on Gérer mes biens immobiliers (GMBI): deadlines, monthly rent, EUR 150 fine, SCI, LMNP and non-resident cases.
Read the article: Family SARL or SCI in 2026: decision guideReal estate
Family SARL or SCI in 2026: decision guide
Family SARL or SCI in 2026: tax regime (art. 239 bis AA FTC), social security, Dutreil transfer, dismemberment. A four-criteria decision matrix for French family-owned real estate.
Read the article: Real estate tax consultation 2026 — when and why to request oneReal estate
Real estate tax consultation 2026 — when and why to request one
Personal income tax vs corporate tax, SCI, actual-regime LMNP, real estate holding, property loss, capital gain, Le Meur law, 2025 Finance Act reform — the 2026 catalogue of questions to anticipate before any real estate decision in Paris.
Read the article: SCI taxed under corporation tax (IS) in 2026: taxation, depreciation and comparison with the IR regimeReal estate
SCI taxed under corporation tax (IS) in 2026: taxation, depreciation and comparison with the IR regime
An SCI taxed under French corporation tax (IS) allows the building to be depreciated and defers partners' personal taxation. But the option is irrevocable after five years and the capital gain on resale is taxed as a professional gain with no holding-period reduction. Understanding both sides of the regime — and running the numbers before you commit — is essential for any property investor or company director using a French SCI structure.
Read the article: Dismemberment scale 2026: Article 669 CGI, calculation and planning decisionsReal estate
Dismemberment scale 2026: Article 669 CGI, calculation and planning decisions
Complete guide to the French statutory dismemberment scale (Art. 669 CGI): all nine age brackets, usufruct and bare ownership values, gift and inheritance tax calculation, IFI, temporary dismemberment under Art. 13-5 CGI. Practical worked example and cabinet analysis for owners, investors and international clients.
Read the article: Online real estate tax consultation: when is it useful?Real estate
Online real estate tax consultation: when is it useful?
SCI, furnished letting, capital gains and IFI: when an online French real estate tax consultation is worth booking in 2026.
Read the article: Real estate holding: owning the manager's business premisesReal estate
Real estate holding: owning the manager's business premises
When to hold operating premises in a holding rather than a direct SCI: rent upstreaming, corporate-tax leverage and IFI watch points.
Read the article: SCI under corporate tax: the capital-gains trap on resaleReal estate
SCI under corporate tax: the capital-gains trap on resale
Under corporate tax, each depreciation charge inflates an SCI's capital gain on resale. Worked example of the hidden tax cost, plus ways to limit it.
Read the article: SCI or direct ownership of business premises: the comparisonReal estate
SCI or direct ownership of business premises: the comparison
Personal name, company balance sheet or dedicated SCI: compare the three ways to hold business premises on protection, transmission and exit taxation.
Read the article: Splitting SCI shares: gifting bare ownership to your childrenReal estate
Splitting SCI shares: gifting bare ownership to your children
Splitting SCI shares to gift bare ownership to your children: the article 669 scale, the 100,000 € allowance, the usufruct lapsing on death and the watch points we see in practice.
Read the article: Rent from an SCI to the operating company: setting the right amountReal estate
Rent from an SCI to the operating company: setting the right amount
Setting the right rent between your SCI and your operating company: the method to stay within market value, the evidence to keep and the abnormal-act-of-management risks.