Acquisition of real estate in France by unmarried couples: indivision, tontine or SCI?
Understanding the Legal Framework of Property Ownership for Unmarried Couples in France The acquisition of real estate in France by unmarried couples—whether concubins or partners bound by a Pacte Civil de Solidarité (PACS)—raises complex legal and tax considerations that are often underestimated at the outset of the transaction. In the absence of a specific legal […]
Why and How to Use an SCI to Optimize a Real Estate Investment in France
What Is an SCI in France and Why It Is a Powerful Real Estate Tool The Société Civile Immobilière (SCI) is one of the most powerful legal tools available under French law to structure, finance and transmit real estate assets. Yet, beyond its apparent simplicity, the SCI offers a level of flexibility and strategic depth […]
What Is a Civil Company (Société Civile) Under French Law and What Is It Used For?
The civil company (société civile) is one of the most widely used legal structures in France, particularly for holding and managing assets such as real estate. However, its legal regime is often misunderstood, especially by foreign investors who are more familiar with commercial entities such as the limited liability company (Société à responsabilité limitée – […]
Holding French property in an SCI
Uses, Advantages, Legal Constraints, and Common Pitfalls The société civile immobilière (SCI) is one of the most widely used legal structures in France for holding, managing, and transferring real estate assets. It is frequently presented as a “ready-made solution” capable of solving, on its own, issues related to financing, family organization, taxation, or inheritance planning. […]
French Civil Real Estate Companies (SCI): A Complete Practical Guide for Investors and Families
French civil companies – and especially sociétés civiles immobilières (SCI) – are one of the most powerful tools in French law for organising, financing and protecting real estate investments. But they are also very specific vehicles, governed by detailed rules of civil law, contract law, company law and tax law. This guide explains how French […]
The Role of the Ad Hoc Representative (“mandataire ad hoc”) in French Corporate Law
Introduction In French corporate law, conflicts between shareholders or within management are not unusual. Whether in a Société à responsabilité limitée (SARL), a Société anonyme (SA), or even in a civil company, disagreements can quickly escalate into deadlocks that threaten the company’s stability. Traditionally, one of the main remedies has been the appointment of a […]
A French SARL with 1€ Share Capital: Good or Bad Idea?
The creation of a company in France has long been associated with the idea that entrepreneurs must invest a significant amount of capital in order to provide a guarantee of seriousness and stability. Historically, limited liability companies such as the SARL (société à responsabilité limitée) and its single-member version, the EURL (entreprise unipersonnelle à responsabilité […]
Taxation of Contribution Capital Gains in French Law
The contribution of assets to a French company—whether at incorporation or during the life of the entity—may crystallize a capital gain in the hands of the contributor. The fiscal treatment of that gain depends fundamentally on two variables: the status of the contributor (individual or company; income tax or corporate tax) and the nature and […]
Registration Duties on French Company Contributions
Introduction When creating a company in France, entrepreneurs must navigate a range of formalities. Alongside the drafting of articles of association (statuts), registration with the Trade and Companies Register (RCS), and legal publicity requirements, there is also the question of registration duties (droits d’enregistrement). These duties are a form of tax collected upon certain legal […]
Contributions in Kind in French Company Law: Evaluation, Risks, and Formalities
When incorporating a company in France, contributions made by shareholders can take different forms: cash, industry, or assets (known as apports en nature or contributions in kind). Unlike monetary contributions, contributions in kind involve transferring tangible or intangible assets—real estate, equipment, intellectual property rights, or even leasehold rights—to the company’s capital. Because such assets are […]
