Setting up a French civil partnership (SCI)
The French civil partnership (société civile) is an estate-planning tool to be used with judgement. Our role is to examine with you whether such a structure is appropriate and, if so, to calibrate its articles of association and its tax regime to your project: household composition, estate configuration, transfer intentions and applicable taxation.
Framework of the civil partnership project
Before incorporation, we discuss a few structuring questions with you that shape the architecture of the company and the trajectory of its assets. The areas explored together are set out below.
1. Suitability of the vehicle
A French civil partnership is useful for joint acquisition with flexible management rules, progressive transfer through share sales or gifts, structuring cohabitants or unmarried couples, and organising split usufruct. It is not always required; when it is not the right answer, we say so.
2. Corporate purpose
Standard real-estate purpose, or mixed purpose including the provision of a property to a family member and the holding of financial investments. The purpose shapes the drafting of the deed and the future room for manoeuvre of the management.
3. Capital, shares and partners
Nominal value, number of shares, exact allocation between partners (calibrated to enable the desired transfer arrangements), cash or in-kind contributions, partner current accounts.
4. Management, powers and majorities
Single management or joint management, scope of powers (ordinary or very extensive), majorities for collective decisions, approval of share transfers between partners and to third parties (Articles 1861 to 1863 of the French Civil Code).
5. Taxation of the company
Personal income tax by default (tax transparency, deductible property losses) or election for corporate income tax on incorporation (Articles 206, 3 and 239 of the French General Tax Code). Each of the two paths has its own effects on ongoing ownership and on the eventual sale.
6. Split usufruct and transfer
Initial split of shares on incorporation, later split through a gift with reservation of usufruct, allocation of prerogatives between usufructuary and bare owner (Article 1844 of the French Civil Code), articulation with a wider family-settlement project.
Video conference and remote signature. In most files, signature can be arranged remotely by electronic power of attorney, with clients attending the appointment by secure video conference. For solemn deeds (gifts, off-plan sales), an authentic power of attorney received remotely under a qualified procedure is implemented within the regulatory framework. Some deeds still require physical presence (oath, authentic will). The office will tell you, on a case-by-case basis, which arrangement applies to your file.
Une préparation pensée pour vous accompagner pas à pas
Our method begins with listening, sometimes simply with a first phone call. The online questionnaire allows you, at your own pace, to gather the items we will need, without pressure and without needing to know everything from the outset.
Vous nous transmettez les premiers éléments
Identity of the partners, project envisaged, assets contemplated for the company. No field is mandatory.
Vous joignez les pièces dont vous disposez
ID document, family record, title deeds, marriage contract if any. You can defer what you do not have to hand.
Vous nous adressez votre dossier
Par courriel sécurisé. Un récapitulatif clair vous est restitué.
Nous prenons le relais
Project audit, simulations, preparation of the structuring meeting.
Ce que nous allons aborder ensemble
The questionnaire for setting up a French civil partnership is designed to leave you all the time you need. It adapts to your family situation, the composition of your estate and any points of attention you wish to flag.
Les thèmes du questionnaire
- Identity and family situation
- Known partners, with the option to add others at your pace
- Testamentary provisions and earlier gifts
- Assets contemplated for the company
- Liabilities and loans
- Points of attention and family considerations
Ce que vous apporte la démarche
Un parcours adaptatif, qui ne vous interroge que sur ce qui vous concerne, et qui vous laisse, à chaque étape, la possibilité de cocher « je fournis plus tard » pour les pièces que vous n’avez pas sous la main.
À la fin du parcours, vous disposez d’un récapitulatif clair de tout ce que vous nous avez confié, et d’un envoi sécurisé à l’étude en un seul geste.
Request an audit meeting
Quelques minutes suffisent pour démarrer. Vous pouvez revenir et compléter votre dossier à tout moment.
Démarrer mon questionnaireNotre cadre de travail
Confidentialité absolue
Le secret professionnel notarial s’impose à l’ensemble de l’étude. Vos données ne sont consultées qu’aux fins de votre dossier et conservées avec le plus grand soin.
Accompagnement personnalisé
Chaque dossier est confié à un interlocuteur identifié, joignable et réactif, du premier contact à la signature, et au-delà.
Rigueur et clarté
Une explication intelligible de chaque étape, des chiffrages présentés sans détour et des pièces vérifiées une à une.
Vous n’avez pas le temps ou ne souhaitez pas compléter votre dossier en ligne ?
Pas d’inquiétude. Nous serons ravies d’ouvrir le dossier avec vous, à l’étude, en visioconférence ou par téléphone. Nous en profiterons pour vous poser les questions utiles et déterminer ensemble les documents à transmettre, à votre rythme et selon vos contraintes.
List of documents for setting up a French civil partnership
Téléchargez la liste pour la garder à portée de main.
