Taxation & Legislation
by ACTIV PATRIMONIA

Cession de SCI et sociétés à prépondérance immobilière : une réforme qui impose une nouvelle vigilance

La loi renforçant la lutte contre les fraudes sociales et fiscales introduit une évolution majeure concernant les cessions de titres de sociétés à prépondérance immobilière (SPI). Si cette réforme vise principalement à renforcer la sécurité juridique et les dispositifs de lutte contre le blanchiment, elle modifie également les habitudes de nombreux dirigeants, investisseurs et associés.

Taxation & Legislation

Reading time : 3 mn

Posted on 23/07/2026

PLFSS 2026: Real estate investment protected from the increase in the CSG

The final vote on the Social Security Budget (PLFSS 2026), which took place on Tuesday 16 December, provides a major clarification for investors: real estate is not covered by the targeted increase in the CSG. While the text notes an increase of...

Taxation & Legislation

Reading time : 2 mn

Posted on 19/12/2025

The role of the notary in a real estate transaction

And above all: who drafts the sales agreement?
When you buy or sell a property, you enter a world where every step is important. Among the professionals who accompany you, the notary occupies a central place. He ensures the legal security of your project, while ensuring that the transaction takes place according to the rules. In this article, I explain its role, and especially how to determine which notary will draft your sales agreement.

Taxation & Legislation

Reading time : 2 mn

Posted on 12/12/2025