SCI or family SARL? Corporation tax vs income tax, succession, furnished rentals. Full 2026 guide to optimise your property project.
Location nue, investissement patrimonial long terme, transmission familiale.
Location meublée familiale, optimisation fiscale LMNP/LMP en société.
Criterion by criterion. Horizontal scroll on mobile.
| Criterion | SCI | SARL de famille |
|---|---|---|
| Associés | 2 ou plus (libres) | Membres d'une même famille uniquement |
| Location nue | IR transparente | IR ou IS |
| Location meublée | Bascule IS forcée | IR possible (LMNP conservé) |
| Responsabilité | Indéfinie au prorata | Limitée aux apports |
| Transmission | Excellente (démembrement) | Bonne mais plus rigide |
| Déficit foncier sur revenu global | Oui | Oui |
| Comptabilité | Simplifiée | Complète |
For unfurnished rental or estate planning, SCI is unbeatable. For furnished rental inside a family keeping the LMNP/LMP tax scheme, family SARL is the only structure avoiding a forced switch to corporate tax.
Start creationNo, SCI requires at least two partners. For solo, use EURL or direct ownership.
Usually no: you lose tax benefits (capital gains exemption, zero-rate loan) without upside.
Yes, via statutory transformation. Beware of tax consequences on latent capital gains.
SCI for unfurnished, family SARL for furnished among relatives, SAS if third-party investors.
Not legally, but strongly recommended as soon as you opt for corporate tax or own several properties.
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