La Commandite.
The société en commandite simple (limited partnership): the finest vehicle for acquiring, managing and passing on your real estate assets.
The limited partnership.
A transgenerational tool.
How can real estate be passed on, refinanced and optimised through a limited partnership (société en commandite)?
The limited partnership allows real estate assets to remain within the family estate across generations and addresses all the tax issues encountered when holding a rental property.
It allows property owners to refinance their properties and to pass them on, to their children or to themselves through a new structure, while optimising taxation throughout the life of their assets and making their heirs accountable.
The limited partnership, a hybrid vehicle for tax purposes, makes it possible to optimise the taxation of holding by being subject to corporate tax on its rental income, while also facilitating resale or transfer by benefiting from the favourable rules on capital gains on real estate for individuals, allowing the manager to recover the sale proceeds into their personal estate with reduced taxation.
In other words, selling one's real estate assets to a family limited partnership makes one's estate liquid, without having to choose between corporate tax, which makes resale or transfer on succession difficult, and income tax, which drains the owner's cash during the operating period.
Why?
The added value of the limited partnership.
Separating capital from governance.
Enabling a vehicle to span generations.
Investing in real estate.
Used in particular by the largest banks and the most illustrious industrial families.
The simple limited partnership is the most resilient vehicle for wealth management. It enables successful investors to reinvest the proceeds from the sale of their shares in real estate. It enables families to pass on their land naturally. It enables property developers to find investors more easily, who see in the limited partnership a secure and resilient legal vehicle for all projects. The allocation of profits is freely determined in a limited partnership and set out in the articles of association, which are drafted to measure.
Our partners
Dedicated team.
Cédric Dubucq
Anthony Roustan
Antoine Maniglier
Quentin Lejosne
Contact us.
Our partners will get back to you without delay.
La Commandite 222: Contact
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