Patrimoine – Riviera Wealth Management

Corporate Tax (IS) or Personal Tax (IR) for Your French SCI? The Right Regime in 2026

IS or IR for your French SCI? Depreciation, capital gains allowances, double taxation at exit: the complete guide to choosing the right tax regime for your real estate holding company in 2026.

septembre 10, 2026

French Life Insurance in 2026: How to Rebalance Towards Unit-Linked Funds After the Fed Pivot

The first Fed rate cut of the cycle reshapes the risk/return equation between euro funds and unit-linked investments. A practical guide to rebalancing your French life insurance before end of 2026.

septembre 8, 2026

Gifting Securities: Erasing Unrealised Capital Gains and Optimising Wealth Transfer

Gifting financial securities (equities, ETFs, funds) rather than cash allows you to transfer unrealised capital gains without triggering taxation — an underused lever to deploy before the 2026 tax year-end.

septembre 1, 2026

Life Annuity Property in France: Sell Your Home, Earn a Lifetime Income, and Transmit Your Wealth

The French life annuity (viager) allows you to sell your property, receive a lifetime income taxed at only 30% from age 70, reduce your IFI wealth tax, and optimise estate transmission.

août 29, 2026

The tontine clause in French real estate: protecting your partner without inheritance tax

A little-known yet highly effective mechanism, the French tontine clause allows the surviving partner to become sole owner of a property at the cost of a simple transfer duty (~3.80%), bypassing the 60% inheritance tax rate. How to protect your partner without marriage or PACS.

août 22, 2026

The Family SCI: protect and transfer your real estate wealth

The family SCI allows progressive real estate transfer while eliminating joint ownership disputes and optimising estate tax. Full guide: share dismemberment, IR vs IS choice, key risks.

août 15, 2026

SCPI Bare Ownership: Dismember to Invest Smarter

SCPI bare ownership allows French property fund shares to be acquired at a 17–40% discount with zero income tax liability during the dismemberment period. For investors at the 45% marginal rate, the net annualised return over 10 years nearly doubles that of full ownership.

août 13, 2026

PER 2026: Maximise Your Contributions Before 31 December

France's PER retirement savings plan offers immediate tax deductibility of up to 45% of contributions. How to calculate your available ceiling, mobilise carry-forward allowances and optimise your contributions before 31 December 2026.

août 11, 2026

The Capitalisation Contract: the overlooked envelope for optimising your estate transfer

The capitalisation contract shares the favourable tax advantages of life insurance after 8 years, but stands apart through its unique estate transfer specificities: gifting with preserved tax seniority, accessibility to legal entities, and exclusion from exit tax.

août 8, 2026

France’s New Unproductive Wealth Tax (IFI-I): What You Need to Know in 2026

France's 2026 Finance Act transforms the IFI into IFI-I: artworks, jewellery, vacant properties and holding companies are now in the taxman's sights. Key rates, new levies and strategies to implement before year-end.

août 6, 2026

Catégorie : Patrimoine