{"id":2161207,"date":"2026-11-01T23:11:41","date_gmt":"2026-11-01T22:11:41","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161207"},"modified":"2026-11-04T19:38:07","modified_gmt":"2026-11-04T18:38:07","slug":"sci-share-transfer-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/sci-share-transfer-lawyer-paris\/","title":{"rendered":"SCI share transfer lawyer Paris: approval, price, deed and tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161207\" class=\"elementor elementor-2161207 elementor-2160648\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-cession-parts-sci-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Family SCI: approval, price, deed and tax on a share transfer<\/p>\n      <h1 id=\"kch-h1\"><em>SCI share transfer lawyer<\/em> Paris:<span class=\"kcv-tail\"> approval, price, deed and tax.<\/span><\/h1>\n      <p class=\"kcv-sub\">Whether you are transferring shares in a property holding company (SCI) to a child, buying out a brother's stake or removing a partner, an SCI share transfer lawyer in Paris has to deal with company law, family law and tax at once. Since 27 June 2026, any transfer of shares in a company whose assets are predominantly real estate (soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re) must also be recorded in a deed countersigned by a lawyer, a notarial deed or, in the cases provided for, a deed drawn up by the company's chartered accountant.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">A transfer signed on a simple template, without a valid approval procedure or a justified price, may be annulled or brought back into the settlement of the estate. Gather the articles of association, the SCI's accounts and the valuation of the property before signing anything.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">SCI share transfer \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the up-to-date articles of association, the SCI's latest accounts, the title deed of the property, the loan amortisation schedule and the list of partners: the firm will review the approval required, the value of the shares and the form of the deed.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. VAT<\/small><\/span>\n    <div class=\"kcf-price-body\">\n      <p class=\"kcf-price-text\"><strong>Preliminary review of your case.<\/strong> Examination of your documents and a first written analysis by Reda Kohen, within 24 to 48 business hours. Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Company law \u00b7 Paris 17th<\/p>\n    <h2>What an <em>SCI share transfer lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Company law<\/li><li>Property holding companies<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer at the Paris Bar, advises on transfers of shares in property holding companies (soci\u00e9t\u00e9s civiles immobili\u00e8res), notably within families passing on real estate held through a company.<\/p>\n    <p class=\"kcv-p\">A family SCI often brings together parents, children and sometimes a spouse around a property financed by a loan. A share transfer has a chain of effects there: it changes the balance of power, shifts the burden of the company's debts and may be reviewed, years later, by heirs who took no part in it.<\/p>\n    <p class=\"kcv-p\">The firm checks the approval procedure provided for by the articles of association and by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1861 of the French Civil Code (Code civil)<\/a>, the method used to value the shares, the form of deed required by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1865-1 of the Civil Code<\/a> and the registration duties due under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726 of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a>.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Approval<\/h3><p>The law requires the consent of all partners, unless the articles of association provide otherwise, and by default exempts transfers made to the transferor's ascendants and descendants.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Price<\/h3><p>The value of the shares is most often assessed from the SCI's net assets: the real value of the property, less the outstanding loan and partners' current accounts.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Deed and tax<\/h3><p>The transfer is recorded in the form required since June 2026, registered with a copy of that deed and subject to the proportional duty provided for companies whose assets are predominantly real estate.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Family SCI: <em>the rules governing a transfer<\/em><\/h2>\n<p class=\"kcv-lead\">Four sets of rules determine the validity and cost of an SCI share transfer.<\/p>\n<ol class=\"kcv-conds\">\n  <li>A transfer in principle requires the unanimous consent of the partners, although the articles of association may provide for a majority, leave the decision to the manager or provide for exemptions; the proposed transfer is notified to the SCI and to each partner, or to the company alone where the articles entrust approval to the managers (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1861 of the Civil Code<\/a>). Approval also governs the forced sale of pledged shares: where there was no valid notification one month before the auction, the Court of Cassation upheld a court of appeal for having concluded that \"the transfer of the shares was null\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67da68769adb0fcda38e00bf\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 19 March 2025, No. 22-20.861<\/a>).<\/li>\n  <li>If approval is refused, the partners or the company may acquire or buy back the shares, and approval is deemed given if no offer is made within six months, a period that the articles of association may reduce to one month or extend to one year, unless the other partners decide within that period to dissolve the company early, a decision that lapses if the transferor withdraws from the transfer within one month (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444355\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444355\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1862<\/a>, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1863<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444364\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444364\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1864 of the Civil Code<\/a>). Article 1862 in all cases reserves to the seller the option of keeping the shares, which distinguishes this mechanism from a right of pre-emption.<\/li>\n  <li>The transfer requires a written document; it becomes enforceable against the SCI by service or by the company's acceptance in a notarial deed (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006442487\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006442487\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1690 of the Civil Code<\/a>), or by entry in its registers if the articles of association so provide, and then against third parties by publication (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799302\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799302\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1865 of the Civil Code<\/a>). Since 27 June 2026, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1865-1 of the Civil Code<\/a> requires, on pain of nullity, a notarial deed, a deed countersigned by a lawyer or, where the law so authorises, a deed drawn up by the chartered accountant, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 635-0 A of the General Tax Code<\/a> makes registration conditional on production of that deed.<\/li>\n  <li>The price must be determined by the parties (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006441332\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006441332\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1591 of the Civil Code<\/a>) and must not be derisory in relation to the SCI's net assets. The Paris Court of Appeal held that \"The transfer having been made at the derisory price of 684 euros must be annulled, upholding the judgment\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65e816c6a743ca0008c68f5f\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 4 ch. 13, 5 March 2024, No. 21\/00852<\/a>). Where the price is disputed in the cases provided for by law, an expert sets it under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1843-4 of the Civil Code<\/a>.<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The exemption from approval between parents and children is only a default rule: the articles of association of a family SCI may remove it, and it is their wording, not the law alone, that sets the procedure to follow.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>The documents to gather <em>according to your position in the transaction<\/em><\/h2>\n<p class=\"kcv-lead\">The value of the shares and the validity of the approval are checked against the documents before signing.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">You are transferring your shares<\/p><ul><li>Up-to-date articles of association, with their clauses on approval, valuation and transmission on death<\/li><li>Balance sheets for the last three financial years, a statement of partners' current accounts and minutes of meetings<\/li><li>Title deed, a recent valuation of the property and the amortisation schedule of the SCI's loan<\/li><li>History of earlier transfers, gifts and splits of share ownership (dismemberment)<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">You are acquiring the shares<\/p><ul><li>Draft deed, notification of the proposed transfer and evidence of the approval obtained<\/li><li>Extract from the Trade and Companies Register (RCS) and a statement of the security interests encumbering the property or the shares<\/li><li>Current leases, co-ownership charges, property tax and any disputes with tenants<\/li><li>The SCI's tax position: the tax regime chosen, annual returns and notices received<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A transfer to a child escapes neither scrutiny of its price by the other heirs nor the forms required since June 2026: an apparently gratuitous transfer or a close family relationship does not remove the need for any check.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>SCI articles of association<\/li><li>Withdrawal of a partner<\/li><li>Asset-holding company<\/li><li>Sale and purchase agreement<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>handles the transfer<\/em><\/h2>\n<p class=\"kcv-lead\">Read the articles of association, put a figure on the shares, follow the approval, then draft the deed and have it registered.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Reading the articles of association and the family situation<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm identifies the partners, their family ties, the approval and valuation clauses, and any splits of ownership or pledges affecting the shares being transferred.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Valuation of the shares<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The value of the property, the outstanding loan, the current accounts and the SCI's debts are used to establish a net asset value supported by dated documents.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Notification and approval<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The proposed transfer is notified, in the form provided for by the articles of association, to the company and to each partner, or to the company alone where approval rests with the managers, and the approval decision is then recorded in minutes kept with the deed.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Deed, registration and formalities<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The deed of transfer is drawn up and countersigned by a lawyer, presented for registration within one month of its date, made enforceable against the company by service, by acceptance in a notarial deed or, if the articles of association so provide, by entry in its registers, and then published at the Trade and Companies Register.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The lawyer drafting the deed must advise all the parties to it: a clear clause does not relieve the lawyer of explaining its consequences to the parent who transfers as much as to the child who acquires.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The steps <em>of an SCI share transfer<\/em><\/h2>\n<p class=\"kcv-lead\">From the family plan to the transfer being enforceable against third parties.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Project<\/p><p><strong>Before any written commitment.<\/strong> Settle who transfers, to whom, how many shares and why: passing on assets, a partner's exit or the settlement of a separation.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Valuation<\/p><p>Have the property valued, fix the outstanding loan and the balance of the current accounts, then calculate the net asset value per share.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Notification<\/p><p>Notify the proposed transfer, with a request for approval, to the SCI and all its partners, or to the SCI alone where the managers grant approval, unless exempted by the articles of association or by law.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Approval or refusal<\/p><p><strong>Six months at most, unless the articles of association set another period.<\/strong> Record the approval, or receive purchase offers from the partners or buy-back offers from the company, the transferor being able to keep the shares.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Deed of transfer<\/p><p>Sign the deed in the form required by Article 1865-1 of the Civil Code and pay the price on the terms agreed.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Registration and publicity<\/p><p><strong>Within one month of the date of the deed for registration.<\/strong> Present the deed for registration within the one-month period provided for by Article 635 of the General Tax Code, make it enforceable against the company, then have the transfer published at the Trade and Companies Register.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before signing<\/em><\/h2>\n<p class=\"kcv-lead\">Each point is checked against a document, not against a statement.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Approval: statutory unanimity or majority under the articles of association, any exemption for descendants or the spouse, validity of the notification.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Form: a company whose assets are predominantly real estate within the meaning of 2\u00b0 of I of Article 726 of the General Tax Code, and a deed that complies with Article 1865-1 of the Civil Code.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Price: the SCI's net assets, the outstanding loan, current accounts transferred or repaid, consistency with earlier family transfers.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Estate: risk of collation or requalification as a gift where the transferee is a presumptive heir of the transferor.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Tax: registration duty of 5% for a company whose assets are predominantly real estate, assessed on the price plus charges or on the real value if higher, the transferor's capital gains regime and the SCI's own tax position.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The most frequent situations in a family SCI.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Parent transferring shares to a child<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Articles of association, valuation of the property, the SCI's accounts and proof of payment of the price.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Before signing, to settle a price that can be defended against the other heirs.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the exemption from approval, set the price on the net assets and draft the deed countersigned by a lawyer.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Partner wishing to leave an SCI held between brothers and sisters<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Articles of association, notification of the proposed transfer, the partners' replies and the offers received.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Six months from the last notification, unless the articles of association set another period.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Follow the approval procedure, negotiate the price and, if it is disputed, use the expert provided for by law.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Transfer between spouses who are both partners<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Marriage contract, articles of association and dated deed of transfer.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The fixed date of the deed (date certaine) conditions its validity between spouses.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Draw up the deed in a form that satisfies both Article 1861 and Article 1865-1 of the Civil Code.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Heirs challenging an old transfer<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Deed of transfer, the accounts of the time, valuation of the property at the date of the transfer.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> When the estate is settled, taking into account the applicable limitation periods.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Establish the undervaluation and the intention to make a gift, or on the contrary that the price was genuine.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>SCI share transfer<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>Since June 2026, can SCI shares still be transferred by a deed drawn up between the partners?<\/summary><div class=\"a\"><p>No, where the SCI is a company whose assets are predominantly real estate. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1865-1 of the Civil Code<\/a>, in force since 27 June 2026, requires, on pain of nullity, that the transfer be recorded in a notarial deed, in a deed countersigned by a lawyer within the meaning of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032042421\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032042421\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1374 of the Civil Code<\/a>, or in a private deed drawn up by the chartered accountant only in the cases where the law empowers the accountant to do so. The professionals who draw up these deeds apply the vigilance and reporting obligations laid down by the Monetary and Financial Code.<\/p><p>The rule also has a tax aspect. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 635-0 A of the General Tax Code<\/a> makes the registration of these transfers conditional on production of a copy of the deed drawn up in one of these forms. A deed signed between family members on a template found online therefore exposes the parties to a nullity that can be invoked under the general law, and to a refusal of registration.<\/p><p>Form does not settle everything: the countersigned deed engages the lawyer's liability, as the lawyer must advise each of the parties. The Court of Cassation holds that \"the existence of a clear clause in the deed does not relieve the lawyer of informing them of the consequences attached to it\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/618b6ee8e256c86ccc1b508a\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 10 November 2021, No. 20-12.235<\/a>).<\/p><\/div><\/details><details><summary>How can you tell whether a family SCI is a company whose assets are predominantly real estate?<\/summary><div class=\"a\"><p>The definition is in 2\u00b0 of I of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726 of the General Tax Code<\/a>, to which Article 1865-1 of the Civil Code refers. A company whose assets are predominantly real estate is an unlisted legal entity whose assets consist, or consisted at any time during the year preceding the transfer, mainly of buildings or real estate rights located in France, or of holdings in other legal entities that are themselves predominantly real estate.<\/p><p>An SCI that holds the family home, a rented flat or business premises generally meets this condition, since its assets consist almost entirely of the property. The analysis becomes more delicate where the company also holds significant cash, securities or receivables, for example after the sale of an asset. The assessment then looks at the composition of the assets over the whole year preceding the transfer, not only on the day of signing.<\/p><p>The Court of Cassation reads this provision strictly: it upheld a court of appeal for having held, as regards property that is real estate by destination, that \"the latter cannot be taken into account in determining whether, within the meaning of Article 726, I, 2\u00b0, above, a legal entity is predominantly real estate\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca4ccefc2d067a80a7b7e9\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 December 2020, No. 18-25.559<\/a>). The firm therefore reconstructs the assets item by item before settling on a classification.<\/p><\/div><\/details><details><summary>Can a parent transfer SCI shares to a child without the other partners' consent?<\/summary><div class=\"a\"><p>The law allows it, but only as a default rule. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1861 of the Civil Code<\/a> sets out the principle of approval by all the partners, then provides that, unless the articles of association state otherwise, transfers made to the transferor's ascendants or descendants are not subject to approval. The articles of association may also exempt transfers between partners or to the spouse of one of them from approval.<\/p><p>In a family SCI, the articles of association may rule out this exemption, precisely to prevent one partner from bringing one of their children into the share capital alone. The first check is therefore the approval clause itself: the majority required, the competent body, the form of notification and the time allowed for a reply.<\/p><p>Where approval is required and has not been obtained, the transfer is exposed to challenge by the partners whose consent was needed, sometimes several years later. The firm therefore checks, before signing, that each partner concerned has been consulted in the form provided for by the articles of association and that the reply has been kept.<\/p><\/div><\/details><details><summary>What form must an SCI share transfer take between spouses who are both partners?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1861 of the Civil Code<\/a> contains a rule specific to spouses who are both members of a company: transfers made by one to the other must, to be valid, result from a notarial deed or from a private agreement that acquired a fixed date (date certaine) otherwise than by the transferor's death. The requirement is intended to prevent a backdated transfer from altering, after the event, the division of shares between the spouses or their heirs.<\/p><p>Since 27 June 2026, this rule combines with <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1865-1 of the Civil Code<\/a> where the SCI is a company whose assets are predominantly real estate. The deed must then be notarial, countersigned by a lawyer or, in the cases provided for, drawn up by the chartered accountant. The firm ensures that the deed chosen also meets the fixed-date requirement specific to spouses, arranging the signing and registration accordingly.<\/p><p>A transfer between spouses also raises matrimonial property regime questions: the origin of the funds used to acquire the shares, classification as joint or separate property, and any rights of compensation. The firm examines them with the marriage contract before drafting the deed, because a transfer that is valid in form may have unexpected effects on a separation.<\/p><\/div><\/details><details><summary>Do the other partners in the SCI have a priority right over the shares put up for sale?<\/summary><div class=\"a\"><p>Not in the sense of a right of pre-emption. Where approval is refused, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444355\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444355\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1862 of the Civil Code<\/a> allows the partners who so wish to acquire the shares in proportion to their previous holding, unless the articles of association provide otherwise, and then allows the company to have them acquired by a third party or to buy them back with a view to cancelling them. The price offered is notified to the transferor and, if disputed, set under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1843-4 of the Civil Code<\/a>.<\/p><p>This mechanism protects the partner who wants to leave, not those who remain. The text specifies that everything is done without prejudice to the transferor's right to keep the shares: the purchase offers open an exit for the transferor, they give the other partners no priority that they could impose on the transferor.<\/p><p>In practice, the partners of a family SCI who want to keep control of the share capital must provide for a pre-emption clause in the articles of association or in an agreement, and coordinate it with the approval procedure. Otherwise, a brother or sister who refuses approval without making a purchase offer delays the transaction only for the legal period or the period set by the articles of association, unless the other partners decide within that period to dissolve the company early. The transferor may then cause that decision to lapse by withdrawing from the transfer within one month (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1863 of the Civil Code<\/a>).<\/p><\/div><\/details><details><summary>Does the partners' silence after notification amount to consent to the transfer?<\/summary><div class=\"a\"><p>Silence does not amount to immediate approval, but it produces approval when a period expires. Under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1863 of the Civil Code<\/a>, if no purchase offer is made to the transferor within six months of the last of the notifications provided for by Article 1861, approval is deemed given. The other partners may nevertheless decide, within the same period, to dissolve the company early, a decision that lapses if the transferor withdraws from the transfer within one month.<\/p><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444364\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444364\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1864 of the Civil Code<\/a> limits the freedom of the articles of association: they may only change the length of this period, without extending it beyond one year or reducing it below one month. A clause that removes the period or makes tacit approval subject to further conditions departs from these mandatory rules.<\/p><p>The period starts to run only from a valid notification, addressed to the SCI and to all the partners, or to the company alone where the articles of association entrust approval to the managers. A letter sent to a single partner or to the manager alone, when the articles reserve approval to the meeting, does not start the period running. The firm therefore checks the exact list of recipients and keeps proof of receipt before having approval recorded as deemed given.<\/p><\/div><\/details><details><summary>How is the price of shares fixed in an SCI that is still repaying the loan on its property?<\/summary><div class=\"a\"><p>The price must be determined by the parties, as in any sale (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006441332\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006441332\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1591 of the Civil Code<\/a>). For an SCI, the value of a share is most often assessed from net assets: the real value of the property and other assets, less the outstanding loan, other debts and the balance of the partners' current accounts, then divided by the number of shares. The transferor's current account is dealt with separately, by repayment or by transfer to the same acquirer.<\/p><p>The court checks that the price is genuine without requiring it to match the real value. The Paris judicial court recalled that \"A sale appears valid where the price is not derisory, even if it does not correspond to the real value of the property sold\" (our translation) and rejected the heirs' claim for nullity (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672287113f64f3126986382d\" target=\"_blank\" rel=\"noopener\">TJ Paris, 28 October 2024, No. 21\/02107<\/a>). This decision went against those who challenged the transfer.<\/p><p>Conversely, the Paris Court of Appeal annulled, for lack of a price, transfers of SCI shares made for one euro per share, when the net assets, calculated after deducting the company's debt, represented more than 270 euros per share (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65e816c6a743ca0008c68f5f\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 4 ch. 13, 5 March 2024, No. 21\/00852<\/a>). These two decisions show that the court assesses case by case whether the price is derisory: net assets, established by documents, serve as a basis of comparison without setting a threshold beyond which nullity would be automatic.<\/p><\/div><\/details><details><summary>What can be challenged where the price of the shares has been set by an expert?<\/summary><div class=\"a\"><p>In the situations covered by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1843-4 of the Civil Code<\/a>, notably refusal of approval or the withdrawal of a partner, a disagreement on the value of the shares is resolved by an expert. The parties choose the expert together; failing agreement, the expert is appointed by the president of the judicial court or of the commercial court, who rules under the accelerated procedure on the merits, without appeal. The current version of the article requires the expert to follow the valuation methods set by the articles of association or by an agreement concluded between those concerned.<\/p><p>The expert's valuation is binding on the parties and on the court, save for a gross error. The Court of Cassation set aside a decision of a court of appeal that had found such an error, recalling that, under the text preceding the ordinance of 31 July 2014, \"the expert had complete freedom of assessment to set the value of the company shares according to the criteria the expert thought fit\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca7090c468a05c4aab5eb9\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 9 May 2019, No. 18-12.073<\/a>). The decision concerned shares in a law firm and the regime prior to that ordinance; above all it illustrates how narrow the review is.<\/p><p>In a family SCI, the issue therefore shifts to the drafting of the articles of association: a clause that sets the valuation method, the date of assessment and the treatment of current accounts limits the debate before the expert.<\/p><\/div><\/details><details><summary>Does transferring SCI shares to a child at a reduced price expose the transferor to collation in the estate?<\/summary><div class=\"a\"><p>Yes, if the transfer conceals a gift. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006432755\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006432755\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 843 of the Civil Code<\/a> requires an heir to account to the co-heirs for what the heir received from the deceased by gift, directly or indirectly, unless expressly exempted. A transfer of shares made to a child at a price below their value may be requalified as a disguised gift for the difference, and enter the accounts of the estate.<\/p><p>The burden of proof lies on the heir who relies on the gift. The Paris Court of Appeal upheld the rejection of a claim for collation based on the transfer to a son of almost all the shares of an SCI, noting that the heir had not provided sufficient evidence and that collation can exist only if the undervaluation was \"guided by a liberal intention of the deceased\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67dbb266b7d347a37efca4fd\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 3 ch. 1, 19 March 2025, No. 23\/03155<\/a>). This decision went against the claimant heir.<\/p><p>For the parent who transfers, prudence means setting a price justified by a valuation of the property and up-to-date accounts, keeping proof of payment and, if a gratuitous transfer is intended, making it as an openly acknowledged gift rather than a sale at a low price.<\/p><\/div><\/details><details><summary>Can brothers and sisters rely on the lack of publication of a transfer after a parent's death?<\/summary><div class=\"a\"><p>No. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799302\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799302\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1865 of the Civil Code<\/a> makes the enforceability of the transfer against third parties conditional on completion of the formalities and its publication at the Trade and Companies Register. The transferor's heirs are not third parties, however: they succeed to the commitments of the person they inherit from and are bound by the transfer that person agreed.<\/p><p>The Court of Cassation so held in a case concerning SCI shares transferred by the deceased to one of the heirs, which the court of appeal had brought back into the estate for lack of publication. It set that decision aside on the ground that \"the heirs of the transferor of the shares, not being third parties, could not rely on the lack of publication of the deed of transfer to have it declared unenforceable against them\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/682d68fc16fd466a1ce900d2\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 21 May 2025, No. 23-10.119<\/a>). The judgment went against the co-heirs who challenged the transfer.<\/p><p>In the same case, the transfer of other shares, in an SARL this time, at an undervalued price had been treated as a disguised gift subject to collation, the Court of Cassation setting aside only the starting point of interest. Heirs who challenge an old family transfer should therefore argue it on the ground of price and liberal intention, rather than on that of publication formalities.<\/p><\/div><\/details><details><summary>Does a partner who buys SCI shares answer for the company's earlier debts?<\/summary><div class=\"a\"><p>The partner may. Under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444321\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444321\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1857 of the Civil Code<\/a>, the partners of a civil company are indefinitely liable for the company's debts towards third parties, in proportion to their share of the capital on the date the debt falls due or on the day of cessation of payments. What matters is therefore not the date on which the debt arose, but partner status when it becomes due.<\/p><p>The creditor may, however, pursue a partner only after first pursuing the SCI without success (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444322\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1858 of the Civil Code<\/a>), and must establish the creditor's own position. The Court of Cassation set aside a judgment that had ordered a former partner in an SCI to pay without finding that the claimant was a third party in relation to the company and held a claim against it on the date of the writ of summons (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6042501ccc3e685be4d9674d\" target=\"_blank\" rel=\"noopener\">Cass. 3e civ., 4 March 2021, No. 19-11.255<\/a>). The decision favoured the former partner who was sued.<\/p><p>Before acquiring SCI shares, it is therefore necessary to know the outstanding loan, the state of repayments, any unpaid charges or taxes and any pending disputes. The deed may provide for a guarantee from the transferor for earlier liabilities, but that guarantee organises recourse between transferor and transferee and does not, on its own, change the rights that the SCI's creditors hold under Article 1857.<\/p><\/div><\/details><details><summary>What registration duties are due on an SCI share transfer?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726 of the General Tax Code<\/a> subjects transfers of holdings in legal entities whose assets are predominantly real estate to a registration duty of 5%. The regime is distinct from that for transfers of shares in companies whose assets are not mainly real estate, hence the importance of how the SCI is classified on the date of the transaction. Under II of the same article, this duty is assessed on the stated price plus charges, or on the real value of the shares if higher.<\/p><p>Since 27 June 2026, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 635-0 A of the General Tax Code<\/a> makes the registration of these transfers conditional on production of a copy of the notarial deed, the deed countersigned by a lawyer or, where applicable, the deed drawn up by the chartered accountant. The form of the deed thus conditions payment of the duties and, consequently, the tax security of the transaction.<\/p><p>Not every transaction in the shares falls under this duty. The Court of Cassation has held that \"the transfer of the usufruct of company shares, which does not entail a transfer of ownership of the company shares, is not subject to the registration duty applicable to transfers of company shares\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/638701a2bf732905d49c5005\" target=\"_blank\" rel=\"noopener\">Cass. com., 30 November 2022, No. 20-18.884<\/a>). In a family SCI where shares are split between bare ownership and usufruct, the firm therefore examines precisely what is being transferred: full ownership, bare ownership or usufruct.<\/p><\/div><\/details><details><summary>How is the capital gain of a partner who sells SCI shares taxed?<\/summary><div class=\"a\"><p>The regime depends on the status of the transferor and the tax status of the SCI. According to the administrative guidance <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6306-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-RFPI-SPI-10-10<\/a>, capital gains made on the transfer of securities of companies whose assets are predominantly real estate fall under the regime for private individuals' capital gains provided for in Article 150 UB of the General Tax Code where they are made on an occasional basis by individuals or by companies falling under Articles 8 to 8 ter. A special method of taxation applies to a transferor who is not tax resident in France.<\/p><p>Where the SCI has opted for corporation tax, or where the shares are held in the course of a professional activity, other rules apply. The calculation requires knowing the acquisition price of the shares, the date they entered the transferor's assets and the transactions since, such as gifts or capital increases.<\/p><p>The firm reconstructs these elements from the deeds and the SCI's returns, then checks the text applicable on the date of the transfer before quantifying the tax with the family's tax adviser or chartered accountant. No amount can be given without these documents.<\/p><\/div><\/details><details><summary>What happens to SCI shares when a partner dies?<\/summary><div class=\"a\"><p>Under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444432\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444432\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1870 of the Civil Code<\/a>, a civil company is not dissolved by the death of a partner and continues with the heirs or legatees, unless the articles of association provide for their approval by the partners. The articles may also stipulate that the company will continue with the surviving partners alone, with the surviving spouse or with certain designated heirs.<\/p><p>The burden of proof lies on the party who excludes the heirs. The Court of Cassation has held that, a civil company being presumed to continue with the heirs of a deceased partner, \"it is for the person who denies partner status to the heir of a partner to establish the existence of a contrary stipulation in the articles of association\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/640988c16424a5fb02710cf2\" target=\"_blank\" rel=\"noopener\">Cass. 3e civ., 9 March 2023, No. 21-21.698<\/a>).<\/p><p>In a family SCI, this question joins that of transfer: a parent who transfers part of the shares during their lifetime is also preparing the make-up of the share capital after death. The firm reads the approval clause for transfers and the clause on death together, so that the planned transfer and the succession remain consistent.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1861 of the Civil Code<\/span><span class=\"kcv-art-t\">approval of transfers of shares in a civil company<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444355\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444355\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1862 of the Civil Code<\/span><span class=\"kcv-art-t\">acquisition or buy-back of the shares where approval is refused<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444363\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1863 of the Civil Code<\/span><span class=\"kcv-art-t\">approval deemed given if no offer is made within the period<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799302\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799302\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1865 of the Civil Code<\/span><span class=\"kcv-art-t\">written document, enforceability and publication<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318785\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1865-1 of the Civil Code<\/span><span class=\"kcv-art-t\">form of a transfer of shares in a company whose assets are predominantly real estate<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038790979\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1843-4 of the Civil Code<\/span><span class=\"kcv-art-t\">price set by an expert<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444321\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444321\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1857 of the Civil Code<\/span><span class=\"kcv-art-t\">partners' liability for company debts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 726 of the General Tax Code<\/span><span class=\"kcv-art-t\">registration duty on transfers of company shares<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054318793\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 635-0 A of the General Tax Code<\/span><span class=\"kcv-art-t\">registration conditional on the form of the deed<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6306-PGP.html\" target=\"_blank\" rel=\"noopener\"><span class=\"kcv-art-n\">BOI-RFPI-SPI-10-10<\/span><span class=\"kcv-art-t\">capital gains on the transfer of securities of companies whose assets are predominantly real estate<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law<\/span><span class=\"kcv-pg-s\">The firm's practice<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-law-attorneys-paris-75017\/sci-lawyer\/\"><span class=\"kcv-pg-t\">SCI: articles of association, partners and disputes<\/span><span class=\"kcv-pg-s\">The firm's practice<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/holding-company-lawyer-paris\/\"><span class=\"kcv-pg-t\">Active holding company<\/span><span class=\"kcv-pg-s\">The firm's practice<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-law-attorneys-paris-75017\/business-sale-agreement-lawyer\/\"><span class=\"kcv-pg-t\">Business sale and purchase agreement<\/span><span class=\"kcv-pg-s\">The firm's practice<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>SCI shares to sell or to buy? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the articles of association, the SCI's accounts and the valuation of the property: the firm will review the approval to be obtained, the value of the shares and the form of the deed.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Since June 2026, can SCI shares still be transferred by a deed drawn up between the partners?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, where the SCI is a company whose assets are predominantly real estate. Article 1865-1 of the Civil Code, in force since 27 June 2026, requires, on pain of nullity, that the transfer be recorded in a notarial deed, in a deed countersigned by a lawyer within the meaning of Article 1374 of the Civil Code, or in a private deed drawn up by the chartered accountant only in the cases where the law empowers the accountant to do so. The professionals who draw up these deeds apply the vigilance and reporting obligations laid down by the Monetary and Financial Code. The rule also has a tax aspect. Article 635-0 A of the General Tax Code makes the registration of these transfers conditional on production of a copy of the deed drawn up in one of these forms. A deed signed between family members on a template found online therefore exposes the parties to a nullity that can be invoked under the general law, and to a refusal of registration. Form does not settle everything: the countersigned deed engages the lawyer's liability, as the lawyer must advise each of the parties. The Court of Cassation holds that \\\"the existence of a clear clause in the deed does not relieve the lawyer of informing them of the consequences attached to it\\\" (our translation) (Cass. 1re civ., 10 November 2021, No. 20-12.235).\"}}, {\"@type\": \"Question\", \"name\": \"How can you tell whether a family SCI is a company whose assets are predominantly real estate?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The definition is in 2\u00b0 of I of Article 726 of the General Tax Code, to which Article 1865-1 of the Civil Code refers. A company whose assets are predominantly real estate is an unlisted legal entity whose assets consist, or consisted at any time during the year preceding the transfer, mainly of buildings or real estate rights located in France, or of holdings in other legal entities that are themselves predominantly real estate. An SCI that holds the family home, a rented flat or business premises generally meets this condition, since its assets consist almost entirely of the property. The analysis becomes more delicate where the company also holds significant cash, securities or receivables, for example after the sale of an asset. The assessment then looks at the composition of the assets over the whole year preceding the transfer, not only on the day of signing. The Court of Cassation reads this provision strictly: it upheld a court of appeal for having held, as regards property that is real estate by destination, that \\\"the latter cannot be taken into account in determining whether, within the meaning of Article 726, I, 2\u00b0, above, a legal entity is predominantly real estate\\\" (our translation) (Cass. com., 2 December 2020, No. 18-25.559). The firm therefore reconstructs the assets item by item before settling on a classification.\"}}, {\"@type\": \"Question\", \"name\": \"Can a parent transfer SCI shares to a child without the other partners' consent?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The law allows it, but only as a default rule. Article 1861 of the Civil Code sets out the principle of approval by all the partners, then provides that, unless the articles of association state otherwise, transfers made to the transferor's ascendants or descendants are not subject to approval. The articles of association may also exempt transfers between partners or to the spouse of one of them from approval. In a family SCI, the articles of association may rule out this exemption, precisely to prevent one partner from bringing one of their children into the share capital alone. The first check is therefore the approval clause itself: the majority required, the competent body, the form of notification and the time allowed for a reply. Where approval is required and has not been obtained, the transfer is exposed to challenge by the partners whose consent was needed, sometimes several years later. The firm therefore checks, before signing, that each partner concerned has been consulted in the form provided for by the articles of association and that the reply has been kept.\"}}, {\"@type\": \"Question\", \"name\": \"What form must an SCI share transfer take between spouses who are both partners?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 1861 of the Civil Code contains a rule specific to spouses who are both members of a company: transfers made by one to the other must, to be valid, result from a notarial deed or from a private agreement that acquired a fixed date (date certaine) otherwise than by the transferor's death. The requirement is intended to prevent a backdated transfer from altering, after the event, the division of shares between the spouses or their heirs. Since 27 June 2026, this rule combines with Article 1865-1 of the Civil Code where the SCI is a company whose assets are predominantly real estate. The deed must then be notarial, countersigned by a lawyer or, in the cases provided for, drawn up by the chartered accountant. The firm ensures that the deed chosen also meets the fixed-date requirement specific to spouses, arranging the signing and registration accordingly. A transfer between spouses also raises matrimonial property regime questions: the origin of the funds used to acquire the shares, classification as joint or separate property, and any rights of compensation. The firm examines them with the marriage contract before drafting the deed, because a transfer that is valid in form may have unexpected effects on a separation.\"}}, {\"@type\": \"Question\", \"name\": \"Do the other partners in the SCI have a priority right over the shares put up for sale?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not in the sense of a right of pre-emption. Where approval is refused, Article 1862 of the Civil Code allows the partners who so wish to acquire the shares in proportion to their previous holding, unless the articles of association provide otherwise, and then allows the company to have them acquired by a third party or to buy them back with a view to cancelling them. The price offered is notified to the transferor and, if disputed, set under Article 1843-4 of the Civil Code. This mechanism protects the partner who wants to leave, not those who remain. The text specifies that everything is done without prejudice to the transferor's right to keep the shares: the purchase offers open an exit for the transferor, they give the other partners no priority that they could impose on the transferor. In practice, the partners of a family SCI who want to keep control of the share capital must provide for a pre-emption clause in the articles of association or in an agreement, and coordinate it with the approval procedure. Otherwise, a brother or sister who refuses approval without making a purchase offer delays the transaction only for the legal period or the period set by the articles of association, unless the other partners decide within that period to dissolve the company early. The transferor may then cause that decision to lapse by withdrawing from the transfer within one month (Article 1863 of the Civil Code).\"}}, {\"@type\": \"Question\", \"name\": \"Does the partners' silence after notification amount to consent to the transfer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Silence does not amount to immediate approval, but it produces approval when a period expires. Under Article 1863 of the Civil Code, if no purchase offer is made to the transferor within six months of the last of the notifications provided for by Article 1861, approval is deemed given. The other partners may nevertheless decide, within the same period, to dissolve the company early, a decision that lapses if the transferor withdraws from the transfer within one month. Article 1864 of the Civil Code limits the freedom of the articles of association: they may only change the length of this period, without extending it beyond one year or reducing it below one month. A clause that removes the period or makes tacit approval subject to further conditions departs from these mandatory rules. The period starts to run only from a valid notification, addressed to the SCI and to all the partners, or to the company alone where the articles of association entrust approval to the managers. A letter sent to a single partner or to the manager alone, when the articles reserve approval to the meeting, does not start the period running. The firm therefore checks the exact list of recipients and keeps proof of receipt before having approval recorded as deemed given.\"}}, {\"@type\": \"Question\", \"name\": \"How is the price of shares fixed in an SCI that is still repaying the loan on its property?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The price must be determined by the parties, as in any sale (Article 1591 of the Civil Code). For an SCI, the value of a share is most often assessed from net assets: the real value of the property and other assets, less the outstanding loan, other debts and the balance of the partners' current accounts, then divided by the number of shares. The transferor's current account is dealt with separately, by repayment or by transfer to the same acquirer. The court checks that the price is genuine without requiring it to match the real value. The Paris judicial court recalled that \\\"A sale appears valid where the price is not derisory, even if it does not correspond to the real value of the property sold\\\" (our translation) and rejected the heirs' claim for nullity (TJ Paris, 28 October 2024, No. 21\/02107). This decision went against those who challenged the transfer. Conversely, the Paris Court of Appeal annulled, for lack of a price, transfers of SCI shares made for one euro per share, when the net assets, calculated after deducting the company's debt, represented more than 270 euros per share (CA Paris, p\u00f4le 4 ch. 13, 5 March 2024, No. 21\/00852). These two decisions show that the court assesses case by case whether the price is derisory: net assets, established by documents, serve as a basis of comparison without setting a threshold beyond which nullity would be automatic.\"}}, {\"@type\": \"Question\", \"name\": \"What can be challenged where the price of the shares has been set by an expert?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In the situations covered by Article 1843-4 of the Civil Code, notably refusal of approval or the withdrawal of a partner, a disagreement on the value of the shares is resolved by an expert. The parties choose the expert together; failing agreement, the expert is appointed by the president of the judicial court or of the commercial court, who rules under the accelerated procedure on the merits, without appeal. The current version of the article requires the expert to follow the valuation methods set by the articles of association or by an agreement concluded between those concerned. The expert's valuation is binding on the parties and on the court, save for a gross error. The Court of Cassation set aside a decision of a court of appeal that had found such an error, recalling that, under the text preceding the ordinance of 31 July 2014, \\\"the expert had complete freedom of assessment to set the value of the company shares according to the criteria the expert thought fit\\\" (our translation) (Cass. 1re civ., 9 May 2019, No. 18-12.073). The decision concerned shares in a law firm and the regime prior to that ordinance; above all it illustrates how narrow the review is. In a family SCI, the issue therefore shifts to the drafting of the articles of association: a clause that sets the valuation method, the date of assessment and the treatment of current accounts limits the debate before the expert.\"}}, {\"@type\": \"Question\", \"name\": \"Does transferring SCI shares to a child at a reduced price expose the transferor to collation in the estate?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, if the transfer conceals a gift. Article 843 of the Civil Code requires an heir to account to the co-heirs for what the heir received from the deceased by gift, directly or indirectly, unless expressly exempted. A transfer of shares made to a child at a price below their value may be requalified as a disguised gift for the difference, and enter the accounts of the estate. The burden of proof lies on the heir who relies on the gift. The Paris Court of Appeal upheld the rejection of a claim for collation based on the transfer to a son of almost all the shares of an SCI, noting that the heir had not provided sufficient evidence and that collation can exist only if the undervaluation was \\\"guided by a liberal intention of the deceased\\\" (our translation) (CA Paris, p\u00f4le 3 ch. 1, 19 March 2025, No. 23\/03155). This decision went against the claimant heir. For the parent who transfers, prudence means setting a price justified by a valuation of the property and up-to-date accounts, keeping proof of payment and, if a gratuitous transfer is intended, making it as an openly acknowledged gift rather than a sale at a low price.\"}}, {\"@type\": \"Question\", \"name\": \"Can brothers and sisters rely on the lack of publication of a transfer after a parent's death?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Article 1865 of the Civil Code makes the enforceability of the transfer against third parties conditional on completion of the formalities and its publication at the Trade and Companies Register. The transferor's heirs are not third parties, however: they succeed to the commitments of the person they inherit from and are bound by the transfer that person agreed. The Court of Cassation so held in a case concerning SCI shares transferred by the deceased to one of the heirs, which the court of appeal had brought back into the estate for lack of publication. It set that decision aside on the ground that \\\"the heirs of the transferor of the shares, not being third parties, could not rely on the lack of publication of the deed of transfer to have it declared unenforceable against them\\\" (our translation) (Cass. 1re civ., 21 May 2025, No. 23-10.119). The judgment went against the co-heirs who challenged the transfer. In the same case, the transfer of other shares, in an SARL this time, at an undervalued price had been treated as a disguised gift subject to collation, the Court of Cassation setting aside only the starting point of interest. Heirs who challenge an old family transfer should therefore argue it on the ground of price and liberal intention, rather than on that of publication formalities.\"}}, {\"@type\": \"Question\", \"name\": \"Does a partner who buys SCI shares answer for the company's earlier debts?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The partner may. Under Article 1857 of the Civil Code, the partners of a civil company are indefinitely liable for the company's debts towards third parties, in proportion to their share of the capital on the date the debt falls due or on the day of cessation of payments. What matters is therefore not the date on which the debt arose, but partner status when it becomes due. The creditor may, however, pursue a partner only after first pursuing the SCI without success (Article 1858 of the Civil Code), and must establish the creditor's own position. The Court of Cassation set aside a judgment that had ordered a former partner in an SCI to pay without finding that the claimant was a third party in relation to the company and held a claim against it on the date of the writ of summons (Cass. 3e civ., 4 March 2021, No. 19-11.255). The decision favoured the former partner who was sued. Before acquiring SCI shares, it is therefore necessary to know the outstanding loan, the state of repayments, any unpaid charges or taxes and any pending disputes. The deed may provide for a guarantee from the transferor for earlier liabilities, but that guarantee organises recourse between transferor and transferee and does not, on its own, change the rights that the SCI's creditors hold under Article 1857.\"}}, {\"@type\": \"Question\", \"name\": \"What registration duties are due on an SCI share transfer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 726 of the General Tax Code subjects transfers of holdings in legal entities whose assets are predominantly real estate to a registration duty of 5%. The regime is distinct from that for transfers of shares in companies whose assets are not mainly real estate, hence the importance of how the SCI is classified on the date of the transaction. Under II of the same article, this duty is assessed on the stated price plus charges, or on the real value of the shares if higher. Since 27 June 2026, Article 635-0 A of the General Tax Code makes the registration of these transfers conditional on production of a copy of the notarial deed, the deed countersigned by a lawyer or, where applicable, the deed drawn up by the chartered accountant. The form of the deed thus conditions payment of the duties and, consequently, the tax security of the transaction. Not every transaction in the shares falls under this duty. The Court of Cassation has held that \\\"the transfer of the usufruct of company shares, which does not entail a transfer of ownership of the company shares, is not subject to the registration duty applicable to transfers of company shares\\\" (our translation) (Cass. com., 30 November 2022, No. 20-18.884). In a family SCI where shares are split between bare ownership and usufruct, the firm therefore examines precisely what is being transferred: full ownership, bare ownership or usufruct.\"}}, {\"@type\": \"Question\", \"name\": \"How is the capital gain of a partner who sells SCI shares taxed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The regime depends on the status of the transferor and the tax status of the SCI. According to the administrative guidance BOI-RFPI-SPI-10-10, capital gains made on the transfer of securities of companies whose assets are predominantly real estate fall under the regime for private individuals' capital gains provided for in Article 150 UB of the General Tax Code where they are made on an occasional basis by individuals or by companies falling under Articles 8 to 8 ter. A special method of taxation applies to a transferor who is not tax resident in France. Where the SCI has opted for corporation tax, or where the shares are held in the course of a professional activity, other rules apply. The calculation requires knowing the acquisition price of the shares, the date they entered the transferor's assets and the transactions since, such as gifts or capital increases. The firm reconstructs these elements from the deeds and the SCI's returns, then checks the text applicable on the date of the transfer before quantifying the tax with the family's tax adviser or chartered accountant. No amount can be given without these documents.\"}}, {\"@type\": \"Question\", \"name\": \"What happens to SCI shares when a partner dies?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Under Article 1870 of the Civil Code, a civil company is not dissolved by the death of a partner and continues with the heirs or legatees, unless the articles of association provide for their approval by the partners. The articles may also stipulate that the company will continue with the surviving partners alone, with the surviving spouse or with certain designated heirs. The burden of proof lies on the party who excludes the heirs. The Court of Cassation has held that, a civil company being presumed to continue with the heirs of a deceased partner, \\\"it is for the person who denies partner status to the heir of a partner to establish the existence of a contrary stipulation in the articles of association\\\" (our translation) (Cass. 3e civ., 9 March 2023, No. 21-21.698). In a family SCI, this question joins that of transfer: a parent who transfers part of the shares during their lifetime is also preparing the make-up of the share capital after death. The firm reads the approval clause for transfers and the clause on death together, so that the planned transfer and the succession remain consistent.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"SCI share transfer lawyer Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/sci-share-transfer-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 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html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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Whether you are transferring shares in a property holding company (SCI) to a child, buying out a brother&#8217;s stake or removing a partner, an SCI share transfer lawyer in Paris has to deal with [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157164,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161207","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SCI Share Transfer Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"SCI share transfer lawyer Paris: approval, price, deed and tax on a family SCI. Call the firm to check your documents before you sign.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/sci-share-transfer-lawyer-paris\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCI share transfer lawyer Paris | Kohen Avocats\" \/>\n<meta property=\"og:description\" content=\"SCI share transfer lawyer Paris: approval, price, deed and tax on a family SCI. 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