Split ownership: usufruct and bare ownership
How split ownership works in France: usufruct, bare ownership, tax scale and practical limits.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Split ownership: usufruct and bare ownership
Updated March 2026 - Split ownership separates use and income rights from final ownership. It is powerful, but only when the civil and tax effects are clearly understood.
See also bare ownership and usufruct to optimize property, split ownership drawbacks and quasi-usufruct.
Main point
The key is to align the legal split with the real economic goal: income, transmission or long-term accumulation.
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Conclusion
Split ownership is useful when the objective is clear and the rights of each party are properly framed.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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