Optimiser la transmission de votre patrimoine



Anticipating and organizing the transfer of one's heritage while living makes it possible to limit inheritance tax, but also to preserve harmony and family harmony. The goal is, of course, to give without being deprived.


Two solutions can make it possible to anticipate the transfer of a real estate asset: the donation of a dismembered property and the creation of a SCI (Civil Real Estate Company). Ownership of real estate may be divided between a bare owner and a usufructuary. Giving bare ownership offers three great advantages: limiting the impoverishment of the donor who keeps the usufruct of his property (that is to say the possibility of occupying it or renting it), taking advantage of the abatement on donation rights (100 000 € every 15 years between parents and children and 31 865 € between grandparents and grandchildren) and allow the heirs to recover, free of charge or tax, full ownership of the property after the death of the donor. Fiscally, the donation is taxed only on a part of the value of the given good: the younger you are, the weaker it is. For example, by giving 60 years, donation rights will be calculated on only half of this value.


Exergue: "The SCI allows a progressive transmission of its patrimony"

Real estate company, an effective tool

Unsuitable for the transmission of a principal residence, the SCI is very useful for transmitting a second home or rental property. After creating the company and buying the real estate, the shares can be transmitted gradually. This makes it possible to optimize, almost to the euro, the discounts on the donation rights. The other asset of this montage is to allow the donor to "keep a hand" on his assets. The articles of association may, in fact, provide that he will remain manager until his death and that it is he who will take all important decisions (sales, taking warranty on a property, carrying out work ...). The statutes must be drafted carefully, according to the objectives pursued and it is advisable to have the help of a lawyer or a notary. The transmission can be further optimized by giving only the bare ownership of the shares.

Your Vaneau advisor can assist you with the transfer of your assets, especially after the sale of your real estate.

VANEAU Immobilier
Tel : 01 48 00 88 75

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