37 articles in this category
Business angels, IR-SMEs, asset logic and selection criteria: how an entrepreneur can invest in other companies without confusing his strategy.
Rigidity, valuation, family balance, reserved rights and tax exposure: the real drawbacks of a French donation-partage, especially when business shares are involved.
Definition, tax logic, valuation and family balance: how a French donation-partage works, especially for business shares.
Micro-BIC, real régime, depreciation and resale tax: a practical guide to French LMNP taxation in 2026.
What déclarations and annexes should be filed in LMNP? The 2026 guide to real tax returns for investors.
Direct LMNP ownership or an SCI for furnished rental: a practical 2026 comparison of French tax logic, holding structure and exit consequences.
Creating an SCI to invest is not always the good idea: advantages, limits, taxation and cases where another structure is preferable.
How split ownership works in France: usufruct, bare ownership, tax scale and practical limits.
Split ownership can be powerful, but it also brings practical drawbacks: conflicts, cost sharing, liquidity constraints, tax complexity and long-term rigidity.
SCI to the IS or the IR? Complete analysis of the advantages and disadvantages according to your investor profile. Real estate tax optimization 2026.
How bare ownership and usufruct can help structure real estate strategy, income needs and succession planning in 2026.
The LMNP status remains attractive in 2026 despite legislative developments. Find out how to optimize your depreciation and anticipate electronic invoicing.
Quasi-usufruct offers flexibility but raises specific legal, tax and succession issues that must be documented carefully.
LMNP or LMP? The tax and social rules for furnished rentals will change in 2026. Discover our expert comparison to optimize your real estate investment, control your taxes and secure your depreciation.
Find out why the real estate SAS (or SASU) is a powerful alternative to the SCI. IS taxation, dividends and investment strategies 2026.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.