Creating an ICS for its international investments: what tax consequences to anticipate?

SCI at the heart of an international heritage strategy

The creation of an SCI is never a mere real estate holding operation when it is part of an international heritage. Tax residence of partners, investments made abroad, tax treaties, family mobility or transfer of assets: each parameter influences the tax system of the structure and its associates.

Designed without an overall vision, an SCI can generate situations of double taxation, governance difficulties or taxes that are inadequate for the objectives pursued. On the other hand, early structuring enables real estate investments to be included in an internationally coherent heritage strategy.

Tax engineering adapted to cross-border assets

The choice of an SCI cannot be separated from the overall organisation of the heritage. The relationship with other holding vehicles, the location of assets, the residence of investors or the prospects of transmission must be assessed even before the company is formed.

The firm supports French and international clients in the design of heritage structures that balance tax efficiency, legal certainty and sustainability of investments. Each project is the subject of an individualised analysis integrating French rules, international tax treaties and the specificities of the courts concerned.

Anticipating tomorrow's stakes

An SCI will evolve at the pace of its heritage. Acquisition of new assets, international mobility of partners, family reorganization or transfer of investments: all events likely to alter the tax balances initially sought.

The firm's intervention is in line with a strategic advisory approach. Beyond the creation of the SCI, it supports its clients in structuring, evolving and securing their international real estate assets in order to ensure the coherence of their investments over the long term.