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Main residence in SCI: yes or no? Is it more advantageous to hold the main residence in an SCI or to hold the main residence directly? In most situations, it is more advantageous to hold the main residence in an SCI, even if direct holding offers several advantages, which are as follows: - protection of the family home (C. civ. 215, al. 3: authorization of the spouse to dispose of the main residence even if it is a separate property) the life and temporary right to the housing of the surviving spouse (C. civ., 764) the 20% reduction of the taxable base for inheritance tax (CGI 764 bis) the 30% reduction of the taxable base for the IFI (CGI 973) the protections of the non-professional real estate borrower (unless otherwise provided) the exemption from seizure of the main residence of the individual entrepreneur (C. com. L 526-1). #SCI #residenceprincipale Management of the assets of the business manager: https://www.gestion-de-patrimoine-du-... Training: https://www.royalformation.com/