Family SARL or SCI: which structure in 2026?
Family SARL or SCI: compare tax treatment, governance and real-estate use cases before investing in France in 2026.
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.
Family SARL or SCI: which structure in 2026?
Updated March 2026 - A French SCI and a family SARL do not serve the same purpose. The right choice depends on whether your project is mainly patrimonial, rental-based or genuinely commercial.
See also our guides on the family SARL, SCI: IR or IS and whether opening an SCI makes sense for investing.
The core difference
An SCI is primarily a civil-law vehicle for holding and managing real estate. A family SARL can be relevant when the family project has a stronger commercial dimension, especially for furnished rentals.
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Conclusion
The right answer comes from the project itself, not from the popularity of one legal form over another.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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