Dismemberment scale: calculation of usufruct and bare ownership

Updated March 29, 2026 - The dismemberment scale is used to assess the tax value of the usufruct and the bare ownership. In practice, it is mainly used in the event of donation, succession, transfer of shares or asset structuring. In 2026, the central reference remains article 669 of the General Tax Code.

The scale does not say how much a right is worth economically on the market. It sets a reference tax value to divide the value between usufruct and bare ownership.

It is therefore useful for:

• ▸quantify a donation with usufruct reserve;
• ▸value shares of dismembered SCI;
• ▸estimate an inheritance tax base;
• ▸compare several heritage strategies.

To complete, see also Dismemberment of property, Bare ownership and usufruct: optimize real estate and Inconvenience of dismemberment of property.

The principle is simple: the younger the usufructuary, the higher the tax value of the usufruct. Conversely, the older it is, the more the bare ownership becomes valuable.

The legal scale works by age brackets. It serves as a point of support for the tax administration and practitioners.

Example of logic to remember

• ▸young usufructuary: fiscally strong usufruct;
• ▸older usufructuary: fiscally more important bare ownership;
• ▸extinction of usufruct: reunion of full ownership without a new acquisition price to be paid between the parties.

Hayot Expertise Advice: the tax scale is a calculation tool. It does not replace either the civil analysis of the arrangement or the verification of the real need for income, management and transmission power.

The scale does not answer all practical questions. He does not say:

• ▸who supports this or that load;
• ▸how to organize the work;
• ▸how to arbitrate in the event of a sale;
• ▸if the assembly is adapted to your family objective.

This is the whole point of a complete analysis of dismemberment.

The errors we see most often are:

• ▸believe that the scale is sufficient to prove the relevance of the arrangement;
• ▸confuse fiscal value and economic value;
• ▸forget the effect on future income;
• ▸do not regulate the rights of each individual in acts or statutes.

We can help you reread the scale, quantify the scenarios and check whether the dismemberment really serves your heritage objective.

Quick link: Have your heritage project analyzed

The dismemberment scale remains in 2026 the key tax reference for breaking down the value between usufruct and bare ownership. But a good calculation is not enough: it is also necessary to verify the civil, family and economic logic of the project.

Contact: Do you want to validate a usufruct or bare ownership calculation before signing? Our firm can help you secure the tax and asset reading of the arrangement. Make an appointment with Hayot Expertise

(Official sources: article 669 of the CGI, Service-Public simulator, Service-Public sheet on usufruct)