LMNP OU SCI À L'IS : COMMENT CHOISIR LA MEILLEURE STRUCTURE POUR INVESTIR EN IMMOBILIER ?

Furnished rental property (LMNP) or a French real estate investment company (SCI) subject to corporate income tax (IS)? This is probably one of the most frequently asked questions among real estate investors. Should you invest in your own name with the LMNP status? Or create an SCI subject to corporate income tax? What are the tax advantages of each option? Which should you prioritize to grow your real estate portfolio, optimize your tax situation, and prepare for the transfer of your assets? In this new episode of Out of the Box, Emeline Siron interviews Mathieu Giordano, a tax lawyer and founder of the firm Exelot, to compare in detail two of the most commonly used structures in real estate investment. On the agenda: ✔️ LMNP or SCI subject to corporate income tax: what are the differences? ✔️ How does real estate depreciation work? ✔️ Why LMNP remains one of the preferred tax regimes for investors ✔️ The advantages and disadvantages of a SCI (French real estate investment company) subject to corporate income tax ✔️ When creating an SCI becomes truly relevant ✔️ How to optimize the taxation of your rental income ✔️ Pitfalls to avoid when reselling a property ✔️ SCI, holding company, and wealth creation ✔️ Which legal status should you choose for a shared apartment or a furnished rental investment? ✔️ How to build a long-term real estate strategy? One of the central topics of this episode concerns depreciation, a tax mechanism that allows you to significantly reduce taxes on rental income. We also revisit recent tax changes related to furnished rental properties (LMNP), the impact on reselling a property, and situations where a real estate investment company (SCI) subject to corporate income tax (IS) can be a real accelerator for wealth growth. This episode is for both beginners looking to make their first real estate investment and more experienced investors seeking to structure their assets more effectively. 🎁 Are you ready to invest in real estate? LMNP, SCI subject to corporate income tax, shared accommodation, apartment buildings, furnished rentals... each real estate strategy corresponds to a different profile. Discover your readiness score and the strategies best suited to your situation for free. 📊 Calculate the profitability of your real estate projects Cash flow, profitability, borrowing capacity, taxation, leverage... use the free simulators developed by Emeline Siron to analyze your investments. Going from 0 to 55 tenants, training over 1,900 investors, and building a self-financing real estate portfolio: this is the method developed by Emeline Siron after several years in real estate asset management and on the ground. You'll find: ✅ ES Academy: over 30 hours of training and 91 tools ✅ ES Family: Emeline's investor community ✅ Free resources to grow your real estate portfolio Chapters: 00:47 Introduction: LMNP or SCI subject to corporate income tax? 02:28 Presentation by Maître Matthieu Giordano 03:46 Is the SCI subject to corporate income tax really the magic bullet? 08:34 For which profiles is the SCI not suitable? 13:13 Property type: the first criterion to analyze 14:47 From what project does the SCI become advantageous? 15:31 The criteria for choosing between LMNP and SCI 16:27 The number one tax advantage of LMNP: depreciation 20:53 Why LMNP is so appealing to investors 23:32 The long-term advantages of an SCI subject to corporate income tax 24:49 Why the rules for LMNP have changed 26:57 The tax pitfalls of an SCI upon resale 30:26 When an SCI subject to corporate income tax becomes an excellent choice 31:59 Bank leverage: the advantage of real estate 34:11 Conclusion: LMNP or SCI, which should you choose? #LMNP #SCI #Taxation #RealEstateInvestment #RentalProperty #Assets #RealEstateTaxation #SCIIS #FurnishedRental #SharedAccommodation #InvestingInRealEstate #RentalIncome #OutOfTheBox 🎧 OUT OF THE BOX, the podcast that makes investing accessible → All episodes: https://emeline-siron.fr/go/otb-site → Spotify: https://open.spotify.com/show/626fwA5... → Apple Podcasts: https://podcasts.apple.com/fr/podcast... 🎁 YOUR FREE TOOLS → The rental tax simulator (what you'll really pay): https://emeline-siron.fr/go/otb-simu-... → The Investor's Summer Workbook (quizzes and exercises to help you progress this summer): https://emeline-siron.fr/go/otb-cahier 🏡 MY METHOD → Investing in real estate with the Emeline Siron Method: https://emeline-siron.fr/go/otb-methode 👩‍💻 THE INVESTORS' CIRCLE My community for women investors: mutual support, tips, coaching, and real discussions among investors. → 14-day free trial: https://emeline-siron.fr/go/otb-cercle 📬 MY NEWSLETTER → My real estate advice delivered straight to your inbox, it's free: https://emeline-siron.fr/go/otb-newsl... 📅 BOOK YOUR FREE CALL → Let's discuss your real estate project together: https://emeline-siron.fr/go/otb-rdv 📱 Instagram: @podcast_otb and @emel...