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The powers within the civil company SCI are strengthened if the founder is at the same time the drafter of the statutes of the SCI, manager of the SCI, usufructuary of the shares, full owner of preference shares, agent of the undivided social shares. How to contribute to a civil company: contribution of full ownership, usufruct, bare ownership, dismemberment of the shares of the SCI? What are the legal and tax consequences? The contribution to SCI creates the capital gains tax, the donation generates the inheritance tax. So, donation-contribution to SCI or contribution-donation of the shares of SCI in dismemberment of ownership?