65 articles in this category
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.
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.
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.
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.
SCI, furnished letting, capital gains and IFI: when an online French real estate tax consultation is worth booking in 2026.
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