An SCI (société civile immobilière, a property-holding company) is used to buy, hold and pass on one or more properties together with others. It requires at least two partners. At current rates, its legal set-up fees come to €308.91 incl. VAT in mainland France: registering it costs more than registering a commercial company (€60.38 versus €33.83). Sources (3)
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Who is it for?
Several people (a couple, a family, partners) who want to own property together, organise its management and make it easier to pass on. An SCI has a non-commercial purpose: regularly letting furnished property is a commercial activity that makes it subject to corporation tax.
What does it cost?
| Item | Current amount |
|---|---|
| Registration of a non-commercial company | €60.38 |
| Beneficial ownership declaration | €19.33 |
| SCI legal notice (mainland flat rate) | €191 excl. VAT, i.e. €229.20 incl. VAT |
| Total legal fees | €308.91 incl. VAT |
The steps
- Decide on the partners, the split of shares, the manager and the company's purpose.
- Draft and sign the articles of association.
- Publish the legal notice.
- File the application with the guichet unique (the single online filing portal).
Good to know
In an SCI, the partners are liable for the company's debts without limit, in proportion to their share of the capital. How the articles are drafted (management, share transfers, death of a partner) has significant consequences for your assets: personalised advice from a notary or lawyer is often worthwhile.
Frequently asked questions
How many partners does an SCI need?
At least two.
How much does an SCI cost in 2027?
€308.91 incl. VAT in legal fees in mainland France at current rates; the 2027 rates have not yet been published.
Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn