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Real Estate Tax Accountant
Accounting and tax firm for French real estate structuring: SCI under IR or IS, LMNP or LMP, property VAT, holding companies, resale tax and family transmission.
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Accounting and tax firm for French real estate structuring: SCI under IR or IS, LMNP or LMP, property VAT, holding companies, resale tax and family transmission.
The need for a real estate tax accountant when the issue is not just filing rental income correctly. The real question is how to choose the right structure and tax regime so your net return survives over time. In practice, the same comparisons come back again and again: SCI under income tax or corporate tax, LMNP under the real regime or micro-BIC, property holding company, property VAT, resale capital-gains treatment, family transmission or a move toward a property-dealer model.
In real estate, a good tax decision cannot be judged only in the acquisition year. It affects holding period, borrowing capacity, cash circulation, tax on resale and the way the portfolio is transmitted. A specialist real-estate tax accountant therefore has to reason asset by asset and structure by structure, not only at the level of one annual return.
The focus here is that specific investor intent: helping property investors, SCI shareholders, furnished-rental landlords, family holding structures and more active operators choose a tax path that remains cohérent from acquisition to resale.
This is still the most common real-estate tax question. Income tax often suits long holding periods and straightforward transmission. Corporate tax can be attractive for depreciation and short-term tax smoothing, but it changes the entire resale logic. There is no universal answer; the right structure depends on the project.
The real LMNP regime can neutralize much of the tax burden through depreciation, but it requires clean accounting, a defensible depreciation schedule and a clear view of how the landlord's status may evolve if the portfolio grows.
In property matters, VAT mistakes can be expensive. Commercial-rent VAT options, VAT on margin, VAT on total sale price and para-hotel activity rules all need proper qualification and documentation before the deal is executed.
Once several assets, several shareholders or several generations are involved, the holding structure becomes strategic. A holding company can help move cash, organize gifts of shares and clarify governance, but only if it still matches the real use of the portfolio and the banks' constraints.
We look at the asset type, use model, expected holding period, lenders, shareholders, income goals and exit scenario to understand whether the logic is rental yield, patrimonial holding, active development or family transmission.
Each scenario integrates current tax, depreciation, available cash, refinancing capacity, dividends, resale tax and the shareholders' personal position. This avoids tax choices that later damage flexibility or liquidity.
We then help create or update the structure, organize the accounting setup, prepare the right returns, secure tax options, document sensitive steps and coordinate with the notary, lawyer or bank where needed.
Before acting, you need to review acquisition method, price allocation, financing, fees, works, intended use, income qualification, shareholder agreements and exit strategy. Those choices directly shape both future accounting quality and the tax strength of the file.
The key point is also to accept that the right structure for a long-term rental property may not be the right one for a commercial property, a serviced residence, a family SCI or a quick resale project.
The first quarter should give you:
The goal is simple: turn real-estate tax into a lever for net return and transmission, not a source of improvisation or unpleasant surprises at resale.
French real estate combines several overlapping tax logics: rental income, BIC, corporate tax, property VAT, capital gains, SCI ownership, furnished rentals and transmission planning. The role of the real-estate tax accountant is to arbitrate between net return, legal flexibility and patrimonial goals.
Clarify whether the project is mainly about yield, capital accumulation, family transmission, resale or shared ownership before choosing a structure.
Test direct ownership, SCI under IR, SCI under IS, LMNP and holding-company routes before signing, because the best decision is rarely made after closing.
Rental type, works, commercial use and tax options should be qualified early to avoid expensive VAT or classification mistakes.
A structure that looks efficient in year one can become costly on resale or transmission if the long-term path is ignored.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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