SCCV: Advantages and disadvantages of this legal structure The Société Civile de Construction-Vente (SCCV) is a specific legal structure dedicated to property development operations. Are you planning a construction project for resale? This corporate form offers...
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Article 751 cgi: avoid the pitfalls (expert guide)
Article 751 of the CGI: Presumption of Ownership and Tax Implications Article 751 of the French General Tax Code (CGI) is one of the most feared mechanisms by taxpayers when it comes to inheritance. This provision establishes a presumption of ownership, enabling the...
Social security contributions for family businesses: the ultimate guide
SARL de Famille et Cotisations Sociales : Complete Guide The SARL de famille (family-owned limited liability company) is a legal form particularly well-suited to family businesses looking to benefit from specific tax advantages. This structure enables family...
751 cgi usufruct: defending yourself against the adjustment ⚖️
Article 751 of the CGI and Usufruct : Tax presumption and implications Article 751 of the French General Tax Code (CGI) establishes a major tax presumption with regard to inheritance and gift tax. This provision specifically concerns dismembered assets, notably...