Who it’s for
Three situations where a new-build purchase becomes a wealth decision
We support buyers for whom new-build property is more than a home: it is a piece of their wealth, with its tax, family and succession consequences. Here are three profiles we know well, and how we approach them.
A demanding clientele, poorly served
Too high-end for the portals, overlooked by transaction agencies that handle only the sale, this clientele is used to paying for advice — from lawyers, accountants, notaires. We bring the wealth layer a broker does not have: structuring, succession, and — as an option — a presence through to handover. The cases below are anonymised; the figures are orders of magnitude, but the tax rules cited are those in force in 2026.
Entrepreneurs & business owners
After the sale, reinvesting without improvising
You have just sold your company, or you are preparing to. Part of the proceeds needs a lasting home, and a high-end main home is often exactly that. At the same time come the protection of your spouse and the place of this property within a broader family reorganisation.
What is at stake
- Reinvest cash into a tangible, well-understood asset
- Protect your spouse beyond their statutory rights alone
- Account for the IFI base and the acquisition costs
We frame the real budget and the place of the property within your wealth, then we coordinate the structuring with your notaire — here, direct ownership of the main home and a spousal gift (donation au dernier vivant), decided and drafted with them.
A real-life case
- Profile
- Director, 52, selling a company, married under a community-property regime.
- Project
- New-build main home (off-plan), regional city, around €1m, financed in part by reinvesting the sale proceeds.
- Structure
- Direct ownership of the main home; a spousal gift (donation au dernier vivant) to widen the surviving spouse’s options. No SCI, no split ownership on the main home.
- a 30% allowance — art. 973 CGIIFI taxable base (main home)
- full exemption — art. 150 U, II, 1° CGICapital gain on resale of the main home
- around 2 to 3% (versus 7 to 8% on existing property)Acquisition costs (new-build)
- exempt from tax — art. 796-0 bis CGITransfer between spouses on death
Self-employed professionals
When wealth crosses the IFI threshold
A doctor, a lawyer, a consultant: your property wealth has crossed the IFI threshold, and you are looking to invest in new-build while organising the transfer to your children. The question is no longer only ‘which property’, but ‘how to hold it’ so as to pass it on in stages.
What is at stake
- Fit a rental investment into a base already subject to the IFI
- Pass wealth on gradually, without divesting all at once
- Keep control of management during the transfer
We set out the merits and the limits of holding a rental property through a family SCI — passing it on in fractions of shares, but also the IFI that remains due. Setting up the company and the timing of the gifts are decided with your notaire.
A real-life case
- Profile
- Self-employed doctor, 48, net taxable property wealth above the IFI threshold.
- Project
- New-build rental home (off-plan), university city, around €700,000, held through an income-tax family SCI. The main home stays outside the SCI.
- Structure
- Rental property held by a family SCI; the shares transferred gradually to the children through gifts sized to the renewable allowance.
- €1,300,000 of net taxable wealth — art. 964 CGIIFI entry threshold
- 100% of the value, with no allowance — art. 965 CGIRental property in the IFI base
- €100,000 per parent per child, every 15 years — arts. 779 and 784 CGIGift of shares free of tax
Senior executives
A second home that becomes a family asset
You have your sights on a new-build second home — the Riviera, the Atlantic coast, an Alpine resort — designed for today’s family use and tomorrow’s transfer. A property of this kind enters your taxable wealth in full; how it is held deserves thought from the outset.
What is at stake
- Choose a form of ownership suited to shared family use
- Prepare the transfer to your children from the purchase onwards
- Gauge the property’s impact on the IFI base
For a second home — unlike a main home — a family SCI can make sense for passing it on in shares. We set out its logic and its constraints; the articles, any split ownership and the pace of the gifts are drafted with your notaire.
A real-life case
- Profile
- Senior executive, 55, household subject to the IFI, planning a family second home.
- Project
- New-build second home (off-plan), coast or resort, around €1m, held through a family SCI.
- Structure
- Held through a family SCI; the shares transferred gradually, with the option of gifting the bare ownership of the shares while retaining the usufruct.
- 100% of the value, with no 30% allowanceSecond home in the IFI base
- around 2 to 3% (versus 7 to 8% on existing property)Acquisition costs (new-build)
- €100,000 per parent per child, every 15 years — arts. 779 and 784 CGIGift of shares free of tax
- 50% of the value — scale under art. 669 CGIBare ownership of the shares (donor aged 55)
Our role, and its limit
We inform your wealth decisions and coordinate the parties involved; we do not replace your notaire or your tax lawyer, who draw up and execute the deeds. Our wealth advice, the selection and the structuring are included, with no fee at your expense; only credit brokerage and the ‘From deed to keys’ support remain paid options, disclosed before any commitment.
Don’t see your situation here?
These three profiles are only markers. A wealth study starts from your actual situation: a first structuring outline and the property types that suit it, followed by a thirty-minute scoping call.
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