{"id":3943,"date":"2026-08-01T16:38:00","date_gmt":"2026-08-01T14:38:00","guid":{"rendered":"https:\/\/new-auteuil-immobilier.fr\/?p=3943"},"modified":"2026-10-23T17:09:20","modified_gmt":"2026-10-23T15:09:20","slug":"real-estate-civil-society","status":"publish","type":"post","link":"https:\/\/new-auteuil-immobilier.fr\/en\/societe-civile-immobiliere\/","title":{"rendered":"What is a real estate cooperative (SCI)?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Buying an apartment as a group, managing an apartment building or preparing the transfer of a legacy quickly raises the question of the legal framework. A soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) allows at least two partners to jointly own and manage one or more properties. In the 16th arrondissement of Paris, our CENTURY 21 Auteuil Immobilier and Auteuil Seine agencies can help you with the real estate aspect of your project.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How does a real estate civil society work?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A SCI is <strong>a legal entity distinct from its associates<\/strong>. She holds the real estate assets, while the partners own shares proportional to their contributions. A manager ensures the day-to-day management within the limits set by the statutes. Decisions that exceed her powers are made collectively. <strong>according to the majority rules established by the company<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why create an SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Creating an SCI<\/strong> permet d\u2019acheter et de g\u00e9rer un patrimoine immobilier \u00e0 plusieurs dans un cadre d\u00e9fini par les statuts. Cette structure \u00e9vite notamment les <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/real-estate-in-indivision\/\">r\u00e8gles de l\u2019indivision<\/a> et facilite la <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/split-property-ownership\/\">transmission du patrimoine<\/a> : plut\u00f4t que de transmettre directement une fraction d\u2019un immeuble, un associ\u00e9 peut transmettre progressivement ses parts sociales, notamment par <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/property-transfer-taxes\/\">donation<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What are the advantages and disadvantages of an SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Among the advantages of an SCI is the <strong>flexibility of the statutes<\/strong> It allows for the management, decisions among partners, and the transfer of shares to be organized. In return, its constitution and operation impose certain formalities. Another point to be aware of: the partners are liable indefinitely for social debts, <strong>in proportion to their share in the share capital<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What are the different types of SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The type of SCI <strong>Depends on the real estate project<\/strong>r. La SCI de gestion ou de location sert \u00e0 d\u00e9tenir et g\u00e9rer des biens. La <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/family-science\/\">Family SCI<\/a> r\u00e9unit des associ\u00e9s appartenant \u00e0 une m\u00eame famille. La SCI d\u2019attribution vise, quant \u00e0 elle, l\u2019acquisition ou la construction d\u2019un immeuble destin\u00e9 \u00e0 \u00eatre r\u00e9parti entre les associ\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who can create an SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A real estate civil society must <strong>have at least two partners<\/strong>. It can be individuals or legal entities. There is no maximum legal number of partners. Each person makes an initial contribution and receives shares in the company\u2019s share capital in return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Can one form an SCI alone?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. Unlike some forms of single-person companies, <strong>an SCI cannot be formed by a single person<\/strong>. Its creation requires at least two partners. This plurality must persist: the merger of all the shares into a single entity could lead to a request for dissolution if the situation is not regularized within the legal timeframe.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What capital is required to create an SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No minimum amount<\/strong> It is not imposed on the capital of an SCI. The partners freely determine its amount in the statutes and make contributions in cash or in kind. The number of share capital and their distribution then result from the contributions made by each partner.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to create an SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To create an SCI, the partners first define their project, their contributions, and the amount of capital. They then draft the <strong>Statutes of the civil society real estate<\/strong> The social object, the seat, duration, capital, distribution of shares, powers of the manager and decision-making rules are among the items included therein.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After their signature, a notice of constitution appears in a <strong>entity authorized to receive legal advertisements<\/strong>. The creation dossier is then submitted to the single business formalities desk, together with the declaration of the beneficial owners and the required supporting documents. Registration gives the SCI its legal personality.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How much does the creation of an SCI cost?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The cost of creating an SCI<\/strong> This includes several costs: publication of the legal notice, registration and declaration of the beneficial owners. The budget increases if the partners entrust the drafting of the articles of association to a notary, a lawyer or another professional. The total amount therefore depends on the steps taken and the chosen support.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Which taxation scheme should be chosen for an SCI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A SCI is established <strong>in principle, income tax<\/strong> (IR) : chaque associ\u00e9 d\u00e9clare la part des revenus correspondant \u00e0 ses droits. La soci\u00e9t\u00e9 peut opter pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), qui modifie notamment l\u2019imposition des b\u00e9n\u00e9fices et des <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/property-capital-gains-guide\/\">capital gains<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le choix du r\u00e9gime fiscal d\u00e9pend du projet immobilier, de la dur\u00e9e de d\u00e9tention et de la situation des associ\u00e9s. La <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/furnished-residential-lease\/\">furnished rental<\/a>, activit\u00e9 de nature commerciale sur le plan fiscal, exige une vigilance particuli\u00e8re puisqu\u2019elle peut entra\u00eener <strong>the incorporation of the SCI into the IS<\/strong> when the conditions stipulated by the administration are met.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the difference between an SCI and a family SARL?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The difference lies primarily in their nature.<\/strong>. A SCI is a civil company intended to carry out civil activities, primarily real estate holding and management. A family SARL is a commercial company reserved for members of the same family in accordance with the legal requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is particularly important for furnished rentals. A family-run SARL can carry out this commercial activity while benefiting, under certain conditions and by option, from the personal companies tax regime. The choice of legal structure must therefore correspond to the real estate activity envisaged.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How can our CENTURY 21 Auteuil and Auteuil Seine offices help you?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The creation of a real estate civil society<\/strong> Legally, it regulates the holding of property, but it does not determine its value or the conditions for its sale, acquisition or rental. It is in these real estate matters that our knowledge of the 16th arrondissement of Paris takes on full meaning.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les \u00e9quipes de CENTURY 21 Auteuil Immobilier et Auteuil Seine vous accompagnent pour <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/value-and-sell\/\">estimate<\/a>, acheter, vendre, louer ou assurer la <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/property-management\/\">rental management<\/a> d\u2019un bien d\u00e9tenu par une SCI. Nos conseillers connaissent <strong>the real estate market in Auteuil, Passy, Jasmin or Trocad\u00e9ro<\/strong>, They undergo continuous training at the 21st Academy and practice in accordance with the professional ethical rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To buy, sell or manage a property held in an SCI in Paris 16th, <strong>Contact our CENTURY 21 Auteuil Immobilier agencies<\/strong> at 01 42 15 16 21, <a href=\"mailto:auteuil@century21.fr\">auteuil@century21.fr<\/a> and <strong>CENTURY Auteuil Seine<\/strong> at 01 56 07 16 21, <a href=\"mailto:auteuilseine@century21.fr\">auteuilseine@century21.fr<\/a> .<\/p>","protected":false},"excerpt":{"rendered":"<p>Acheter un appartement \u00e0 plusieurs, g\u00e9rer un immeuble ou pr\u00e9parer la transmission d\u2019un patrimoine pose vite la question du cadre juridique. La soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) permet \u00e0 au moins deux associ\u00e9s de d\u00e9tenir et g\u00e9rer ensemble un ou plusieurs biens. \u00c0 Paris 16e, nos agences CENTURY 21 Auteuil Immobilier et Auteuil Seine vous accompagnent [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-3943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conseils"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Soci\u00e9t\u00e9 civile immobili\u00e8re : cr\u00e9ation, fiscalit\u00e9 et r\u00e8gles<\/title>\n<meta name=\"description\" content=\"Soci\u00e9t\u00e9 civile immobili\u00e8re : guide sur 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