{"id":3948,"date":"2026-08-10T16:56:31","date_gmt":"2026-08-10T14:56:31","guid":{"rendered":"https:\/\/new-auteuil-immobilier.fr\/?p=3948"},"modified":"2026-10-23T17:18:11","modified_gmt":"2026-10-23T15:18:11","slug":"family-science","status":"publish","type":"post","link":"https:\/\/new-auteuil-immobilier.fr\/en\/sci-familiale\/","title":{"rendered":"What is a family limited partnership?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Buying, managing or transferring a real estate asset to several members of the same family quickly raises the question: how to avoid the constraints of inheritance tax?\u2019<a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/real-estate-in-indivision\/\">indivisibility<\/a> ? The <strong>Family SCI<\/strong> allows parents, children or other close relatives to <strong>holding real estate assets<\/strong> through a company. Our CENTURY 21 Auteuil Immobilier and Auteuil Seine agencies explain its functioning before helping you realize your real estate project in Paris 16th.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the difference between a family limited partnership and a classic limited partnership?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A family SCI remains a <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/real-estate-civil-society\/\">Classic real estate civil society<\/a>. Its peculiarity lies in its partners, united by a bond of kinship or alliance. The company owns the real estate, while each partner <strong>receives shares according to his contribution<\/strong>. The family SCI pursues a civil purpose, and not a usual commercial activity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why create a family limited liability company?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Creating a family limited liability company primarily allows:\u2019<strong>organizing the management of a real estate portfolio<\/strong> between close relatives and to anticipate its transmission. Unlike indivision, the rules of management and decision are set out in the statutes. A partner who wishes to leave the company hands over their shares according to the stipulated procedures, without automatically imposing the sale of the property.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What are the advantages and disadvantages of a family limited partnership?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The main ones <strong>Advantages of a family limited partnership<\/strong> They concern collective management, the progressive transfer of shares to the children and the prevention of blockages related to indivisibility. In return, its creation entails formalities, fees and administrative obligations. The partners are also liable for social debts in proportion to their share in the capital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who can be associated in a family limited partnership?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>associates of an SCI<\/strong> Family members belong to the same family and are related by kinship or alliance: parents, children, grandparents, brothers and sisters or spouses, among others. Each member holds shares corresponding to their rights in the share capital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Is it possible to create a family limited partnership with two partners?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Creating a family limited liability company requires at least two partners. A couple or a parent and their child can therefore form the company as two partners, subject to <strong>respect the legal conditions for creation<\/strong> and operational.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What capital is required to create a family limited partnership?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The law does not impose a minimum share capital requirement <strong>form an SCI<\/strong>. The partners determine its amount in the articles of association and make contributions in cash or in kind. These contributions then determine the distribution of the share capital among the family members.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to create a family limited liability company?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For <strong>creating a family limited liability company<\/strong>, First, the partners must define the rules of their civil real estate company in the articles of association. This document specifies, among other things, the company\u2019s purpose, the registered office, the duration of the company, the amount of capital <strong><\/strong>of <strong><\/strong>capital <strong><\/strong>social, the nature of the contributions, the distribution of the shares <strong><\/strong>Socially, the powers of the manager and the rules applicable to the decisions of the partners. The articles therefore govern the management of the real estate assets, the relationships between family members and the conditions for the transfer of the share capital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After the signing of the articles of association, the creation of the family limited liability company must be made public by the publication of a legal notice. The partners then complete the registration formalities with the <strong>Single window for business formalities<\/strong>, along with the required documents, including the certificate of publication, to complete the file. The declaration of the actual beneficiaries is part of the information submitted during this procedure. Once the formality has been validated and the company has been registered, the <strong>SCI<\/strong> acquires its moral personality and can own the real estate provided for in the family project.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How much does the creation of a family limited liability company cost?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The cost depends on the formalities and the possible use of a professional. It includes, among other things, the publication of the legal advertisement and the fees associated with registration. The involvement of a notary or a lawyer to draft the articles of association increases the budget, but ensures a constitution involving significant patrimonial implications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How does a family limited partnership work in day-to-day life?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The manager ensures the day-to-day management of the SCI within the limits defined by the statutes. Decisions that exceed his powers are made by the partners. <strong>according to the majority rules provided<\/strong>. The company also maintains its own existence: accounts, meetings, tax obligations and the monitoring of its management all contribute to its functioning.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Which taxation scheme to choose for a family limited liability company: IR or IS?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">By default, an SCI is subject to the\u2019<strong>Income tax<\/strong> Each partner declares their share of the profit. The company can choose to opt for\u2019<strong>Corporate tax<\/strong>, With different rules for profits, depreciation and taxes, <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\">The choice depends on the project, the duration of the holding and the tax situation of the partners. It therefore deserves a study with a notary or a tax advisor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Can a property owned by a family-run SCI be sold?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, it is possible to sell a property owned by a family limited partnership. Since the limited partnership owns the property, it is it that conducts the sale, in accordance with the powers of the manager and the rules provided for in the articles of association. The tax regime chosen by the company then influences the <strong>treatment of real estate capital gains<\/strong>. The consequences must be verified before the transfer takes place.<\/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>Create, manage or transmit a<\/strong> <strong>Family SCI<\/strong> It responds to legal and fiscal considerations, but the value of the property remains decisive when a purchase, sale or rental is being prepared.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Specialists in the Paris 16th real estate market, <strong>CENTURY 21 Auteuil Immobilier<\/strong> and <strong>Auteuil Seine<\/strong> they accompany you for <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/value-and-sell\/\">estimate<\/a>, to sell, buy, rent or <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/property-management\/\">managing a property<\/a> They are employed by your SCI. Our advisors undergo continuous training within the 21 Academy and practice in accordance with the professional ethical rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To discuss your <a href=\"https:\/\/new-auteuil-immobilier.fr\/en\/property-investment-building-your-portfolio\/\">real estate heritage<\/a>, make an appointment with our team at 01 42 15 16 21 \/ 01 56 07 16 21 \u2013 auteuil@century21.fr and auteuilseine@century21.fr.<\/p>","protected":false},"excerpt":{"rendered":"<p>Acheter, g\u00e9rer ou transmettre un bien immobilier \u00e0 plusieurs membres d\u2019une m\u00eame famille soul\u00e8ve vite une question : comment \u00e9viter les contraintes de l\u2019indivision ? La SCI familiale permet \u00e0 des parents, enfants ou autres proches de d\u00e9tenir un patrimoine immobilier par l\u2019interm\u00e9diaire d\u2019une soci\u00e9t\u00e9. Nos agences CENTURY 21 Auteuil Immobilier et Auteuil Seine vous [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3950,"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-3948","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>SCI familiale : g\u00e9rer et transmettre un bien \u00e0 Paris 16e<\/title>\n<meta name=\"description\" content=\"SCI familiale : guide des statuts, formalit\u00e9s d\u2019immatriculation, fiscalit\u00e9 IR ou IS et transmission progressive des parts immobili\u00e8res familiales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCI familiale : g\u00e9rer et transmettre un bien \u00e0 Paris 16e\" \/>\n<meta property=\"og:description\" content=\"SCI familiale : guide des statuts, formalit\u00e9s d\u2019immatriculation, fiscalit\u00e9 IR ou IS et transmission progressive des parts immobili\u00e8res familiales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/new-auteuil-immobilier.fr\/en\/family-science\/\" \/>\n<meta property=\"og:site_name\" content=\"CENTURY 21 Auteuil\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-10T14:56:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-23T15:18:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/new-auteuil-immobilier.fr\/wp-content\/uploads\/2026\/08\/sci-familiale.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Richard Mellul\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"SCI familiale : g\u00e9rer et transmettre un bien \u00e0 Paris 16e\" \/>\n<meta name=\"twitter:description\" content=\"SCI familiale : guide des statuts, formalit\u00e9s d\u2019immatriculation, fiscalit\u00e9 IR ou IS et transmission progressive des parts immobili\u00e8res familiales.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/new-auteuil-immobilier.fr\/wp-content\/uploads\/2026\/08\/sci-familiale.webp\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Richard Mellul\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SCI familiale : g\u00e9rer et transmettre un bien \u00e0 Paris 16e","description":"SCI familiale : guide des statuts, formalit\u00e9s d\u2019immatriculation, fiscalit\u00e9 IR ou IS et transmission progressive des parts immobili\u00e8res familiales.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"SCI familiale : g\u00e9rer et transmettre un bien \u00e0 Paris 16e","og_description":"SCI familiale : guide des statuts, formalit\u00e9s d\u2019immatriculation, fiscalit\u00e9 IR ou IS et transmission progressive des parts immobili\u00e8res familiales.","og_url":"https:\/\/new-auteuil-immobilier.fr\/en\/family-science\/","og_site_name":"CENTURY 21 Auteuil","article_published_time":"2026-08-10T14:56:31+00:00","article_modified_time":"2026-10-23T15:18:11+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/new-auteuil-immobilier.fr\/wp-content\/uploads\/2026\/08\/sci-familiale.webp","type":"image\/webp"}],"author":"Richard Mellul","twitter_card":"summary_large_image","twitter_title":"SCI familiale : g\u00e9rer et transmettre un bien \u00e0 Paris 16e","twitter_description":"SCI familiale : guide des statuts, formalit\u00e9s d\u2019immatriculation, fiscalit\u00e9 IR ou IS et transmission progressive des parts immobili\u00e8res familiales.","twitter_image":"https:\/\/new-auteuil-immobilier.fr\/wp-content\/uploads\/2026\/08\/sci-familiale.webp","twitter_misc":{"Written by":"Richard Mellul","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[]}},"_links":{"self":[{"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/posts\/3948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/comments?post=3948"}],"version-history":[{"count":6,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/posts\/3948\/revisions"}],"predecessor-version":[{"id":3977,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/posts\/3948\/revisions\/3977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/media\/3950"}],"wp:attachment":[{"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/media?parent=3948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/categories?post=3948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new-auteuil-immobilier.fr\/en\/wp-json\/wp\/v2\/tags?post=3948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}