{"id":1919,"date":"2023-07-19T09:39:06","date_gmt":"2023-07-19T09:39:06","guid":{"rendered":"https:\/\/conseil-avocate.com\/?p=1919"},"modified":"2023-07-19T10:48:56","modified_gmt":"2023-07-19T10:48:56","slug":"sarl-sci-lmnp","status":"publish","type":"post","link":"https:\/\/conseil-avocate.com\/en\/sarl-sci-lmnp\/","title":{"rendered":"SARL \u2013 SCI \u2013 LMNP"},"content":{"rendered":"
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When you become the owner of a property in France, especially when you are not a tax resident in France, you sooner or later ask yourself the question of the taxation of this property and of inheritance. This raises the question of choosing the appropriate structure to manage the rental of a property as a family, and several options are available depending on the inheritance\/tax angle you wish to prioritize.<\/p>

The choice for one option rather than another will be made in particular according to the objective pursued.<\/p>

What are the objects and conditions specific to the structures that can be considered?<\/strong><\/em><\/p>

There Non-professional furnished rental (LMNP)<\/strong> as for it, allows you to receive additional income from real estate while having a non-professional status.<\/p>

The accommodation concerned by the rental must be furnished and the income generated cannot exceed 23,000 euros per year, nor represent more than 50% of the total income (unless non-resident) to retain LMNP status.<\/p>

There Family LLC<\/strong> allows you to make profits while benefiting from reduced taxation. This structure is particularly recommended if the financial risk is high since the liability of the partners is limited to the amount of their contribution (in fact, the family SARL is above all an SARL).<\/p>

In addition to meeting the conditions for setting up a traditional SARL, it must be made up of partners with a direct or collateral family relationship up to the second degree or through marriage.<\/p>

Finally, the Family SCI<\/strong> is recommended with the aim of preserving and transmitting heritage from generation to generation.<\/p>

The company must necessarily have a real estate activity as its corporate purpose (as for classic SCIs) and must be made up of members of the same family up to the fourth degree.<\/p>

Let's look point by point at the conditions, advantages and disadvantages of these different structures which at first glance are similar but which in reality have many differences.<\/p>

What are the main advantages of these structures?<\/strong><\/em><\/p>

\u2013 FROM A TAX POINT OF VIEW<\/strong><\/p>

\"SARL<\/p>

Choice of taxation method<\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div> (more\u2026)<\/span><\/a>","protected":false},"excerpt":{"rendered":"

When you become the owner of a property in France, especially when you are not a tax resident in France, you sooner or later ask yourself the question of the taxation of this property and of inheritance. This raises the question of choosing the appropriate structure to manage the rental as a family [\u2026]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,33,73],"tags":[98,26,68,126,128],"class_list":["post-1919","post","type-post","status-publish","format-standard","hentry","category-actualites","category-canada","category-emirats","tag-immigration-canada","tag-immigration-law","tag-immigration-policy","tag-travailler-au-canada","tag-visa-canada"],"_links":{"self":[{"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/posts\/1919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/comments?post=1919"}],"version-history":[{"count":20,"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/posts\/1919\/revisions"}],"predecessor-version":[{"id":1954,"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/posts\/1919\/revisions\/1954"}],"wp:attachment":[{"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/media?parent=1919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/categories?post=1919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/conseil-avocate.com\/en\/wp-json\/wp\/v2\/tags?post=1919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}