Article updated on 16/10/2026
You want to invest in real estate in order to build your wealth, reduce your taxes or plan for your retirement. However, you do not know which legal structure to choose. Should you buy in your own name? Through a SCI? Or choose another structure, such as a SARL, a SNC or a SAS? The Optimhome experts help you get a clearer picture.
Key takeaways
- Buying in your own name makes you the owner as soon as the deed of sale is signed and subjects the buyers to joint ownership (indivision), which can complicate inheritance or situations of disagreement.
- A SCI cannot have a single shareholder: the assets are divided into shares among several partners, with taxation under income tax (IR) for unfurnished rentals and the option to choose corporate income tax (IS) for furnished rentals.
- A SARL requires at least two partners whose liability is limited to their contributions, and the family SARL is often used in real estate; a SARL taxed under income tax (IR) only allows furnished rentals.
- A SNC makes the partners indefinitely, personally and jointly and severally liable, whereas a SAS can be created by a single person, with a freely set minimum capital and liability limited to contributions, and income that is necessarily taxed as BIC (industrial and commercial profits).
Update of 16 October 2026
Since 21 February 2026, the 2026 Finance Act has opened up the private landlord status (statut du bailleur privé): a dwelling bought in a multi-unit building, either new or old and heavily renovated (works amounting to at least 30% of the purchase price), and rented unfurnished as a main residence for at least nine years at a capped rent, can be depreciated each year (3.5% for new properties and 3% for older properties under the intermediate rent scheme, up to a limit of €8,000 per year). It is available directly or through a company not subject to corporate income tax, such as a SCI taxed under income tax (IR).
Source: Meilleurtaux Placement; Kohen Avocats, February and September 2026.
What is buying in your own name?
When buying in your own name, or buying directly, the buyers become owners of the property as soon as the deed of sale is signed. They are then subject to joint ownership (indivision), which can prove restrictive when the assets are passed on in an inheritance or in the event of disagreement between the joint owners. For unfurnished rentals, you must declare your property income under income tax (IR). For furnished rentals, you must declare it as industrial and commercial profits (BIC).
Why invest through a SCI?
The SCI (Société Civile Immobilière, or real estate civil company) status consists in creating a legal structure that cannot have a single shareholder. In other words, the assets are divided into shares among several partners. If one of the buyers wishes to leave the SCI, the property is kept by the others. For unfurnished rentals, it is preferable to use a SCI taxed under IR (income tax). In this case, each partner is taxed personally. For furnished rentals, you can choose a SCI taxed under IS (corporate income tax), in which case taxation applies directly to the company. The partners are then taxed only on the dividends they pay themselves.
What does a SARL involve?
A SARL (société à responsabilité limitée, or limited liability company) must have at least two partners. This status limits their liability to the amount of their contributions. In real estate, many families use the family SARL. The company can then be created by members of the same family (children, parents, grandparents, brothers and sisters, spouses). In the case of a SARL taxed under IR, only furnished rentals are allowed and the partners take on the status of professional furnished-property landlord (loueur en meublé professionnel). If you opt for a SARL taxed under IS, you can also invest in unfurnished rentals, but you will have to declare your income as commercial profits.
What is a SNC?
Investing through a SNC (société en nom collectif, or general partnership) means that the partners are indefinitely, personally and jointly and severally liable on all of their personal assets. In other words, the shares of the SNC can only be transferred with the agreement of all the partners. The SNC applies equally to unfurnished rentals (property income) and furnished rentals (BIC). In both cases, the company's manager is considered a self-employed worker and all the partners have the status of traders (commerçants), which allows them to pay social contributions.
Why choose SAS status?
The SAS (société par actions simplifiée, or simplified joint-stock company) can be created by a single person or by several partners. The main advantage of this status is that the minimum capital to be invested is freely set and the partners' liability is limited to their contributions. They are also not bound by the company's debts. With a SAS, income is necessarily treated as industrial and commercial profits (BIC, under the actual or simplified regime). To find out which legal structure best suits your investment project, ask the Optimhome experts for advice.
Rules and prices vary greatly from one municipality to another: the simplest approach is to talk to a real estate advisor near you.
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Author of the publication
Fabrice DOBROWOLSKI, Director of the Optimhome network
«Benefit from myexpert advice, based on many years of experience in real estate, to ensure the success of your buying or selling project. »
