{"id":16748,"date":"2013-09-13T17:00:15","date_gmt":"2013-09-13T16:00:15","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/real-estate-detention-dune-residence-secondaire-france-etrangers-via-sci\/"},"modified":"2021-04-09T16:16:23","modified_gmt":"2021-04-09T15:16:23","slug":"real-estate-detention-dune-residence-secondaire-france-etrangers-via-sci","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/real-estate-detention-dune-residence-secondaire-france-etrangers-via-sci\/","title":{"rendered":"Real Estate &#8211; D\u00e9tention d&#8217;une r\u00e9sidence secondaire en France par des \u00e9trangers via une SCI"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-2c7ff08140a468b69692971885fa7f76\">\n#top .av-special-heading.av-av_heading-2c7ff08140a468b69692971885fa7f76{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-2c7ff08140a468b69692971885fa7f76 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-2c7ff08140a468b69692971885fa7f76 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-2c7ff08140a468b69692971885fa7f76 av-special-heading-h2 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Real Estate &#8211; D\u00e9tention d\u2019une r\u00e9sidence secondaire en France par des \u00e9trangers via une SCI<\/h2><div class='av-subheading av-subheading_below'><p>BSL Banking in Switzerland and Liechtenstein &#8211; septembre 2013<br \/>\nAlain moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">Simple et avantageuse d\u2019un point de vue fiscal, la soci\u00e9t\u00e9 civile immobili\u00e8re fran\u00e7aise (SCI) est un v\u00e9hicule juridique utilis\u00e9 depuis de nombreuses ann\u00e9es par<br \/>\ndes investisseurs \u00e9trangers (non-r\u00e9sidents) souhaitant acqu\u00e9rir un bien immobilier en France \u00e0 titre de r\u00e9sidence secondaire. Toutefois, les r\u00e9centes \u00e9volutions en mati\u00e8re de droit fiscal fran\u00e7ais imposent de s\u2019interroger sur la pertinence de ce mode de structuration.<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-av_button-58fb588fa0bbdb5bbc4706a02e780b17-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-58fb588fa0bbdb5bbc4706a02e780b17\">\n#top #wrap_all .avia-button.av-av_button-58fb588fa0bbdb5bbc4706a02e780b17{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-58fb588fa0bbdb5bbc4706a02e780b17 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/06\/BSL_2013_F_FBT1-copie.pdf'  class='avia-button av-av_button-58fb588fa0bbdb5bbc4706a02e780b17 av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[276],"datespeciale":[],"class_list":["post-16748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-tax","auteurs-alain-moreau-en","date-publication-2013-en","diffusion-medias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Real Estate - D\u00e9tention d&#039;une r\u00e9sidence secondaire en France par des \u00e9trangers via une SCI | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Real Estate - D\u00e9tention d&#039;une r\u00e9sidence secondaire en France par des \u00e9trangers via une SCI\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.fbt-avocats.ch\/en\/real-estate-detention-dune-residence-secondaire-france-etrangers-via-sci\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:published_time\" content=\"2013-09-13T16:00:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-09T15:16:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2016\/04\/fbt-etude-avocats-icone-document-pdf.png\" \/>\n\t<meta property=\"og:image:width\" content=\"120\" \/>\n\t<meta property=\"og:image:height\" content=\"120\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Acey\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Acey\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/real-estate-detention-dune-residence-secondaire-france-etrangers-via-sci\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/real-estate-detention-dune-residence-secondaire-france-etrangers-via-sci\\\/\"},\"author\":{\"name\":\"Acey\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/fc6aec890aeb5ba75401bb59536340fb\"},\"headline\":\"Real Estate &#8211; 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