82 articles in this category
Holding your business premises in an SCI that leases to your company: stay under income tax or elect corporate tax? The owner's quantified trade-off, from annual return to resale.
French forestry (GFF) and wine (GFV) land groupings in 2026: diversification, 75% transfer-tax exemption, wealth tax, income-tax reduction and the risks to know.
Buying business premises through dismemberment: temporary usufruct to the company, bare ownership to the director. Mechanism, tax benefits, valuation and risks.
Denormandie, Malraux and Historic Monuments in 2026: rates, ceilings, conditions and investor profiles to cut tax through renovated French property without missteps.
France taxes individual property capital gains at 36.2% before allowances. Two separate schedules apply: income tax (exempt at 22 years) and social levies (exempt at 30 years). A surtax applies above 50,000 €.
Pinel ended in 2024. Private-landlord status, furnished letting, property deficit, Denormandie, dismemberment: the 2026 alternatives panorama by patrimonial objective.
Entry rent, ILC indexation, recoverable charges framed by the Pinel decree, works and the renewal right: the negotiation levers of a commercial lease on the tenant's side.
Offset against overall income up to 10,700 €, a ten-year carry-forward, eligible works and the energy doubling: the property-deficit mechanism explained step by step for 2026.
Three structures for owning your business premises: within the operating company, directly by the manager, or via a dedicated SCI. Comparison of protection, taxation and transmission.
A French SCI is not automatically VAT-registered. It can opt to charge VAT on professional lettings and recover input VAT on works and acquisition, subject to lasting obligations. How to assess the option first.
Pre-seed, post-Series A, profitable scale-up: the right salary/dividends mix changes radically by stage. Decision matrix, cap table impact, 2026 contributions and trade-offs every SaaS and tech founder should master.
Beyond the legal debate, good/bad leaver clauses have a direct impact on the effective value of your founder or manager-shareholder wealth. Discounts, vesting, exit taxation: the wealth-management lens no legal memo will give you.
Complete guide to the French PER retirement savings plan 2026: 3 compartments, deduction limits, exit taxation and the 8 early withdrawal cases, including the one created by the Law of 12 June 2026.
France's property-occupancy declaration (déclaration des biens immobiliers) via the GMBI online service (Gérer mes biens immobiliers, "Manage my real estate") must reflect your position on 1 January 2026 and be submitted by 30 June 2026. Individual owners, SCI (French property-holding companies) and LMNP (non-professional furnished-rental status) landlords are all in scope. A missed or inaccurate filing carries a €150 penalty per unit under article 1770 terdecies of the French General Tax Code.
Online property tax specialist or chartered accountant registered with the Ordre: when to consult, at what price, for which topics (LMNP, SCI, capital gains, IFI), and how to avoid tax-scheme promises in 2026.
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