Creating an SCI (Société Civile Immobilière) remains one of the most commonly used legal structures for expats buying, holding, or passing on property in France. Whether you are purchasing with family members, planning long-term inheritance, or structuring ownership as a non-resident, an SCI can be a powerful tool, but only if it is set up correctly.
This article explains how to create an SCI in France in 2026, the legal requirements, the benefits and limits of creating an SCI, and what expats need to understand before choosing this structure.
Table of Contents
What is an SCI in France?
An SCI (Société Civile Immobilière) is a French civil company specifically designed to own and manage real estate.
Key points to understand upfront:
- An SCI must have at least two partners (associés). This is a strict legal requirement and one of the most common causes of failed projects for solo buyers.
- Partners can be individuals or legal entities.
- The SCI owns the property; partners hold shares, not the real estate directly.
- The SCI is a civil company, not a commercial one, which limits the type of activity it can carry out.
SCIs are most commonly used for:
- Joint property purchases
- Family ownership and succession planning
- Separating personal and property assets
- Long-term unfurnished rental property
> You might be interested in this article: Buying with a SCI in France
Why create an SCI in France? (Benefits for expats)
For foreign buyers, creating an SCI in France can offer real advantages, when aligned with long-term objectives.
Key benefits of creating an SCI
- Flexible ownership via shares rather than indivision
- Easier succession and inheritance planning
- Governance rules defined in advance
- Continuity: the SCI survives the death of a partner
- Widely recognised by French notaires, banks, and tax authorities
However, an SCI is not automatically tax-efficient.
Tax outcomes depend on:
- Whether the SCI is taxed under income tax (IR) or corporate tax (IS)
- The nature of rental activity
- The tax residency of partners
Step-by-step: How to create an SCI in France
Since 1 January 2023, all company-creation formalities must be completed via the official
Guichet des formalités des entreprises (guichet unique), operated by INPI (Institut National de la Propriété Industrielle).
Step 1: Draft the SCI Articles of Association
The articles of association (statuts) form the legal backbone of the SCI and must be drafted carefully.
They must include:
- Legal form: Société Civile Immobilière (SCI)
- Identity of at least two partners
- Corporate purpose (real estate ownership and management)
- Registered office address
- Share capital and allocation
- Duration (up to 99 years)
- Appointment and powers of the manager (gérant)
- Decision-making rules and share-transfer conditions
For expats, this is the most strategic step. Poor drafting can create long-term tax issues, succession conflicts, or governance deadlocks.
Step 2: Deposit the share capital
There is no legal minimum share capital for an SCI, it can technically be 1 €.
Important points:
- Contributions can be cash or in kind (e.g. property).
- If cash is contributed, it is usually deposited into an SCI bank account.
- Proof of deposit is typically kept for the registration file and later required by banks or notaires.
- Practical handling varies depending on financing, notary involvement, and banking arrangements.
The amount matters less than ensuring the capital structure matches the project and financing plan.
Step 3: Publish a Legal Notice (Annonce Légale)
SCI creation must be announced via a legal notice published in an approved newspaper.
The notice includes:
- SCI name
- Legal form (SCI)
- Manager(s)
- Registered office
- Start date of activity
Legal notice tariffs are set by arrêté and vary by department. For 2026, the forfait for creating an SCI is 191 € or 223 € (exc. tax) depending on the department. Always confirm your department’s rate using the official Service-Public simulator at filing.
Step 4: Register via the INPI Guichet Unique
All documents are submitted online via the Guichet des formalités des entreprises (INPI).
Documents typically include:
- Signed articles of association
- Proof of legal notice publication
- Manager’s identity document
- Declaration of non-conviction
- Proof of registered office
- Declaration of beneficial owners (RBE)
Processing times vary. When files are complete, registration often takes a few days, but delays are possible. Once validated, the SCI is registered and you can obtain official proof of registration
(e.g. registry extract or attestation, depending on the register and situation).
Official fees to create an SCI
According to Service-Public (latest published figures):
- Registration of a civil company: 63.54 €
- Beneficial owner declaration (RBE): 20.34 €
Service-Public indicates these tariffs apply until 28 February 2026, subject to a new arrêté. Always verify current rates at the time of filing.
Beneficial owner (RBE) obligations
- The RBE filing is mandatory at creation.
- Any change requiring an update must be filed within 30 days.
- Access to beneficial owner data is now restricted under a legitimate-interest regime, but filing obligations remain unchanged.
Important warning: Furnished rentals and SCIs
This is a critical issue for expats. Under French tax doctrine (BOFiP), furnished rental activity is commercial in nature.
If an SCI carries out furnished or short-term rentals, it may:
- Be reclassified as carrying out commercial activity
- Become subject to corporate tax (IS)
- Lose its civil nature
BOFiP nuance: There is a limited administrative tolerance where commercial receipts (e.g. furnished rent) remain accessory and do not exceed 10% of total receipts (HT).
This threshold is technical and fact-dependent. In practice, furnished or Airbnb-type use via an SCI should always be reviewed by a tax professional.
Tax treatment: No automatic advantage
By default, many SCIs are taxed under income tax (IR), with profits taxed directly at partner level.
An SCI may opt for corporate tax (IS), but this choice has major consequences:
- Different deduction rules
- Different capital-gains regime
- Full accounting obligations
Opting for IS is difficult to unwind, but a renunciation is possible within a limited window
(up to the 5th fiscal year following the option), subject to strict timing rules.
This decision should never be made lightly.
Final notes: Creating an SCI in France in 2026
Creating an SCI in France remains a powerful tool for expats, when used for the right reasons.
It is particularly well-suited to:
- Long-term ownership
- Family planning and inheritance
- Shared investment structures
Key takeaways:
- An SCI requires at least two partners
- It is not a tax shelter by default
- Furnished rentals are a major risk area
- Professional advice is strongly recommended before creation
A well-structured SCI can protect and organise your French property investment. A poorly designed one can create lasting tax and legal problems.
Updated January 2026
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