What matters in 30 seconds
- SCI under income tax: the 2072 return allocates the result to the shareholders, who report it as property income.
- SCI under corporate tax: annual accounts and tax return; the building is depreciated, and the capital gain on sale is calculated differently.
- Rigorous accounting: rent, expenses, loans and shareholder current accounts, often required by the articles and essential to report to the shareholders.
- Every year: approval of the accounts by the shareholders.
- VAT: in principle not applicable to unfurnished residential lettings; to be checked for commercial premises.
What we take care of
The accounting and tax engagement
Accounts of the SCI, 2072 return or annual accounts and tax return under corporate tax, depreciation schedules and shareholder current accounts.
Additional services, à la carte
Corporate secretarial (approval of accounts) and, on request, simulation of the corporate tax option or of the tax on a sale.
Your budget
Your budget depends on the actual work: number of properties, units and shareholders, loans, tax regime. As an indication, the engagement starts at €165 excl. VAT per month for an SCI under income tax and €225 excl. VAT per month under corporate tax. Estimate my budget
Frequently asked questions
SCI under income tax or corporate tax: how to choose?
It depends on your goal (income, capitalisation, transmission), holding period and financing. The corporate tax option is in principle irrevocable: simulate it before deciding, on request. See property
Do the shareholders need to live in France?
No. Non-resident shareholders can hold shares in an SCI; their tax situation in France and in their country of residence must then be looked at.
Who approves the SCI’s accounts?
The shareholders, according to the articles, at least once a year.
How are your fees set?
According to the number of properties and shareholders, the tax regime and the services chosen. They are set out in a written proposal and reviewed if your assets change. See our fees
Can an SCI let furnished property?
Furnished letting is in principle a commercial activity: when it is regular, it can make an SCI under income tax liable to corporate tax. It should be analysed before letting.
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, provided on request and quoted in advance in your engagement letter: the more frequent they are, the higher their cost.