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Real Estate Chartered Accountant - SCI, LMNP, Holding
Your accounting partner for real estate
Hayot Expertise is specialized in accounting and real estate taxation in Paris and France. We support private investors, property flippers and real estate holding companies.
Our real estate expertise
SCI — French Real Estate Holding Company
SCI to IR (tax transparency)
- ▸Ideal for bare rental
- ▸Deduction of actual charges
- ▸Attributable land deficit
SCI to IS (company tax)
- ▸Recommended for furnished rental
- ▸Depreciation of the property
- ▸Deductible remuneration
- ▸Optimized dividend output
Our SCI services:
- ▸Creation of SCI (statutes, registration)
- ▸Annual accounting
- ▸General meetings
- ▸Tax declarations (2072, 2065)
LMNP - Non-Professional Furnished Rental
Furnished rental offers ultra-advantageous taxation:
- ▸Actual regime: amortization over 20-30 years
- ▸Deductible charges: loan interest, works, copro charges
- ▸VAT recovery (serviced residences)
Our LMNP support:
- ▸Tax audit and choice of regime
- ▸LMNP bookkeeping
- ▸2031 declaration (BIC package)
- ▸Tailor-made depreciation plan
Real Estate Holding
Structure your real estate assets
The real estate holding company makes it possible to:
- ▸Hold several SCI
- ▸Optimize dividends (parent-subsidiary regime)
- ▸Finance new investments
- ▸Prepare the transmission (donation shares)
Typical assembly:
Holding (IS)
├── SCI 1 (Furnished rental)
├── SCI 2 (Bare rental)
└── SCI 3 (Serviced residence)
Property Flipper (Real Estate Dealer)
Specific support for purchasing-resale professionals:
- ▸Commercial accounting
- ▸VAT on margin
- ▸Tax optimization (stock, provisions)
Customer case: Real estate tax optimization
Initial situation:
- ▸3 LMNP apartments in your own name
- ▸Rent: €54,000/year
- ▸Taxation: Micro-BIC (€27k taxable)
Optimized structure:
- ▸Creation of Holding + 1 SCI IS
- ▸Transition to real regime
- ▸Depreciation: €22,000/year
- ▸Taxable result: €8,000 (instead of €27,000)
- ▸Tax savings: ~€9,000/year
Why choose Hayot Expertise?
✅ In-depth real estate expertise: More than 150 investor clients ✅ Tax optimization: We maximize your profitability ✅ Complete support: From acquisition to resale ✅ Digital tools: Online platform, dematerialized documents
Real estate accounting firm
📍 58 rue de Monceau, 75008 Paris 📞 Request a discovery meeting to analyze your assets situation
Related services
- ▸Creation of SCI and Holding
- ▸LMNP accounting
- ▸Real estate taxation
- ▸Wealth management advice
Useful resources for your sector
Our guides and articles for real estate and wealth management: