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Incorporate a SCI Company ("Société Civile Immobilière") in France
Create your SCI with our French corporate lawyers and paralegals who handle every step — from drafting the articles of association, defining each partner’s share, and appointing the manager, to completing all filings and delivering your Kbis extract, the official proof of your company’s registration.
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What is an SCI (“Société Civile Immobilière”)?
A Société Civile Immobilière (SCI) is a French real estate holding company designed to collectively own, manage, and transfer real estate assets. It allows several individuals or family members to pool property investments under one legal entity, separating personal ownership from collective management.
An SCI is especially suitable for:
- Families managing joint real estate assets.
- Partners investing in property together.
- Individuals planning to structure succession and inheritance efficiently.
It offers legal clarity, tax flexibility, and easier transmission of real estate holdings between generations.
Advantages of a SCI
Flexible ownership structure: Multiple partners, each holding freely transferable shares.
Simplified property management: The manager (gérant) handles day-to-day decisions, avoiding complex joint ownership disputes.
Optimized inheritance planning: Real estate can be transmitted progressively through share transfers.
Tax options: Choose between income tax (IR) or corporate tax (IS) depending on rental activity and financial strategy.
Credibility with banks and notaries: A recognized structure facilitating financing, leases, and co-ownership administration.
The SCI is the ideal vehicle for family wealth management, rental investments, or joint property acquisitions, offering both flexibility and long-term legal protection.
How to Incorporate a SCI in France?
Creating a Société Civile Immobilière (SCI) is a straightforward process when handled by professionals. At FrenchCo.lawyer, we ensure every step complies with French property and tax law.
Gathering Essential Information
We collect details such as the partners’ identities, property address, valuation, corporate purpose (rental, holding, or management), and the proposed manager. Each element is verified for legal and fiscal accuracy.
Drafting the Legal Paperwork
Our lawyers prepare all documents: customized bylaws, the manager appointment act, the beneficial ownership declaration, and the legal notice for publication in an authorized gazette.
Handling Share Capital and Property Contributions
We assist with the registration of cash or property contributions, including notarial deeds if real estate is transferred to the SCI. A deposit certificate or contribution valuation is obtained where applicable.
Filing with the Commercial Court Registry
The complete file — bylaws, appointment, capital certificate, legal notice, and registration forms — is filed with the Greffe du Tribunal de Commerce, ensuring your SCI’s legal recognition.
Delivery of the Kbis Extract
Once validated, we provide your Kbis extract, confirming the SCI’s incorporation, along with certified copies of all legal documents for your records.
Why Choose FrenchCo.lawyer?
Our team combines qualified French lawyers and experienced corporate paralegals to ensure that every SCI is fully compliant with both civil and tax requirements. You benefit from precise and compliant documentation, continuous legal oversight throughout the process, and a fast, transparent service tailored to your real estate goals. While you focus on your property investment, we take care of building a solid legal foundation for your company.
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What We Need From You to a to Incorporate Your French SCI ?
To establish your SCI quickly and securely, please provide:
Company Information
Your chosen company name, the property’s address, and the purpose of the SCI (holding, rental, or family management).
Partners’ Details
Identity documents, residential addresses, and share allocation among the partners (minimum two).
Manager Appointment
Information about the appointed manager (gérant) — whether a partner or an external person — with proof of identity and residence.
Property and Capital Contributions
Details of each contribution (cash, property, or mixed) and supporting documents such as bank certificates or notarial deeds.
And Then?
Once we receive these items, our lawyers prepare and file the incorporation dossier with the Commercial Court Registry. Within a few days, you’ll receive the official Kbis extract confirming your SCI’s registration.
Incorporate a SCI – Simple Process, Clear Budget
Flat legal fee starting from €899 excl. taxes*
Additional mandatory costs: Legal gazette publication fees, Court registry filing fees and Notarial costs (if real property is contributed)
No hidden costs, no surprises.
Our commitment:
All legal work is performed by registered lawyers in France.
You receive tailored, compliant documents — not templates.
We ensure transparent pricing and full control throughout the entire process.
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Why Choose Us?
We Build Trust Through Lawyer-Led, Transparent Incorporations
Efficient process: From consultation to Kbis delivery, your SCI formation is managed with precision and transparency.
Legal compliance: All documents are prepared by French lawyers in line with civil and tax requirements.
Secure documentation: Your files protect your property interests and long-term investment.
Professional oversight: Licensed lawyers and experienced paralegals ensure reliability and peace of mind.
Focus on your real estate goals while we handle the legal structure.
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Understanding the Incorporation of a French SCI
Can a foreigner create and manage a French SCI (Société Civile Immobilière)?
Yes. Foreign individuals and companies can freely set up and manage a French SCI, regardless of nationality. However, depending on whether the manager (gérant) resides in France or abroad, certain administrative or residence requirements may apply.
1. Managers Living Abroad
If the manager resides outside France, they may run the SCI remotely. The appointment can be registered with the Registre du Commerce et des Sociétés (RCS) without needing a residence permit, as long as a French address is chosen for the company’s registered office.
2. EU, EEA, and Swiss Citizens
Citizens of the European Union, European Economic Area, or Switzerland face no barriers to forming or managing an SCI in France. If they move to France, they simply register with their local town hall (mairie) within three months of arrival—no residence permit is required.
3. Non-EU Residents in France
Foreign managers from outside the EU/EEA/Switzerland who wish to live in France must hold a valid residence card, typically under one of these statuses:
- “Entrepreneur / profession libérale” permit (renewable annually);
- Multi-year residence card (valid up to four years after the first year);
- “Talent passport” for investors or project holders;
- Ten-year resident card after five years of legal residence.
Managing an SCI without proper authorization can expose the person to fines or immigration sanctions.
4. Bilateral Agreements
Certain nationalities (e.g., Algerian, Monégasque, or Andorran citizens) benefit from simplified conditions under bilateral treaties.
5. Registration with the RCS
Regardless of nationality, once residence status is settled, the manager’s appointment must be registered with the RCS, which certifies the SCI’s legal existence.
What are the tax obligations of an SCI in France?
The tax regime of an SCI depends on its activity and the partners’ preferences.
1. Default Regime – Income Tax (Impôt sur le Revenu, IR)
By default, an SCI is a transparent entity: it does not pay tax itself. Instead, profits (rental income, capital gains) are allocated to partners in proportion to their shares and taxed at their personal income tax rate.
- Suitable for family holding or long-term rental structures.
- Tax rates follow the individual partner’s income brackets.
- Social contributions (17.2%) apply to rental income.
2. Option for Corporate Tax (Impôt sur les Sociétés, IS)
The partners may irrevocably elect corporate taxation. The SCI then pays corporate tax itself:
- 15% on the first €42,500 of annual profits (if conditions are met);
- 25% above that.
Under IS, profits retained in the SCI are taxed only once, but distributions to partners are taxed again (flat tax of 30% or progressive scale).
IR vs IS – Quick Comparison
Aspect | Income Tax (IR) | Corporate Tax (IS) |
Taxable entity | Partners individually | The SCI itself |
Best suited for | Family ownership, low rental income | Active management, high rental income |
Deductibility | Limited depreciation | Full depreciation of property value allowed |
Flexibility | Can’t retain profits | Can retain and reinvest profits |
Exit taxation | Capital gains taxed at personal level | Company pays capital gains tax |
Who is best suited to form a French SCI?
A Société Civile Immobilière is ideal for:
- Families seeking to organize real estate inheritance;
- Couples investing jointly while maintaining clear asset division;
- Groups pooling capital to acquire or manage rental properties;
- Non-residents purchasing French real estate collectively;
- Businesses separating ownership of premises from operations (e.g., holding company owning office property).
- Families seeking to organize real estate inheritance;
What is the minimum capital for a French SCI?
There is no minimum capital requirement under French law. Partners are free to determine the capital amount when drafting the bylaws (statuts)—it can legally start at €1.
However, it is advisable to set a realistic amount, especially when the SCI will own or acquire real estate.
Key points to consider:
- Credibility: A higher capital reassures banks and notaries when seeking loans or entering property transactions.
- Tax treatment: The capital amount may influence access to certain tax options (e.g., corporate tax election).
- Flexibility: Contributions can be in cash or in kind (e.g., property, land, or rights), and may be released gradually as defined in the bylaws.
- Liability: Partners’ liability remains limited to their contributions, but creditors often seek personal guarantees in real-estate deals.
In short: You can create an SCI with €1, but realistic capitalization (often several thousand euros) is recommended to reflect the value and seriousness of the investment.
Where can I set the registered office (siège social) of a French SCI?
The registered office determines the SCI’s legal domicile, competent court, and tax authority. Several legitimate options exist:
- Property owned by the SCI: Once incorporated, the SCI may hold its own address at the property it owns.
- Manager’s home: Temporary domiciliation (up to five years) is allowed at the manager’s personal address, subject to lease or co-ownership rules.
- Domiciliation company: Licensed domiciliation providers offer professional addresses for administrative purposes—common for foreign investors.
- Lawyer or notary’s office: Possible for legal domiciliation during the setup phase.
Failure to maintain a valid registered address may lead to RCS strike-off, so renewal or change of address must be declared promptly.
What are the social security obligations of SCI partners and managers?
An SCI is not a commercial company, so it generally does not trigger social security contributions unless it performs commercial activities (e.g., furnished rentals).
- Non-commercial SCIs (pure property holding): no social contributions; partners are only subject to income tax on rental income.
- Commercial SCIs (furnished rentals, short-term leasing): partners may fall under self-employed (TNS) or assimilated-employee schemes depending on their role.
If the SCI is taxed under IS and pays remuneration to the manager, social contributions apply to that remuneration.
Can a foreign company or trust be a partner in an SCI?
Yes. Foreign companies, trusts, or individuals can hold shares in an SCI. However:
- They must provide translated and legalized identification or incorporation documents.
- The SCI must declare any beneficial owner residing abroad in the Registre des Bénéficiaires Effectifs (RBE).
- The manager must ensure compliance with anti-money laundering (AML) obligations and, in some cases, provide proof of fund origin.
How does a SCI compare to a direct property purchase by individuals?
Aspect | Direct Ownership | SCI Ownership |
Ownership title | Each person directly owns a share of the property | Each partner owns company shares |
Transfer | Notarial deed required per transaction | Shares can be transferred easily |
Liability | Joint and unlimited among co-owners | Limited to partners’ contributions |
Management | Decisions must be unanimous | Centralized under a manager (gérant) |
Succession | Complicated, triggers notarial fees | Simplified through gradual share transfers |
An SCI offers smoother management and inheritance planning but involves additional formalities (bookkeeping, annual filings, and tax declarations).
Have a Question?
Speak directly with our French real-estate lawyers for an initial free consultation about forming your SCI and structuring your property ownership in France.
Set Up Your French SCI
Our lawyers and corporate paralegals will manage every legal and administrative step of your SCI incorporation, so you can focus on your investment.
More About Incorporate a SCI in France
Can legal entities be shareholders?
Yes. A French SCI can be owned by individuals or companies, French or foreign. This flexibility makes it ideal for joint real estate investments, family holdings, and property structuring.
What documents will I need?
You’ll need identification for each partner, proof of registered office, and information about the property or investment purpose. We prepare all required legal documents and filings.
Do I need statutory auditor?
Generally, no. An SCI is not required to appoint an auditor unless it exceeds specific size thresholds or is part of a larger corporate group.
How long does incorporation take?
Once all documents are signed, registration is usually completed within 7 to 10 working days, and you’ll receive your official Kbis extract shortly after.
Can I incorporate remotely?
Yes. The entire process can be managed online through electronic signatures and remote verification, whether you are in France or abroad.
What are the typical costs?
Our legal fee starts from €899 (excl. taxes), plus mandatory publication and registry fees. You’ll receive a clear quote before we begin, with no hidden costs.
What about beneficial ownership (UBO) and compliance?
All SCIs must declare their beneficial owners to the French register. We handle this filing to ensure your SCI remains fully compliant.
Can I change legal form later?
Yes. An SCI can be transformed into another structure if your needs change, such as a commercial company. We assist with every step of this transition.
