{"id":266,"date":"2026-01-29T13:29:19","date_gmt":"2026-01-29T12:29:19","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=266"},"modified":"2026-08-26T18:45:27","modified_gmt":"2026-08-26T16:45:27","slug":"investissement-via-societe-a-lis","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/investissement-via-societe-a-lis\/","title":{"rendered":"Investment via a company subject to corporate tax"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u00abAlexis, I already pay 41,% in income tax. If I buy a new apartment in my own name, between property tax, social security contributions of 17.2,%, and my income tax, I won&#039;t have anything left to repay my loan. How can I build equity without the state taking everything?\u00bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This issue is the starting point for most strategies of <strong><a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\">estate planning<\/a><\/strong> that we develop at <strong>Balmont Conseil<\/strong>. For the savvy investor, the question is no longer simply whether <em>wherein<\/em> invest, but <em>how<\/em> to hold the asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>investment via a company subject to corporate income tax (CIT)<\/strong> has become the linchpin of capitalization strategies. Whether through a <strong>SCI subject to corporate income tax<\/strong>, Whether through a family-owned limited liability company (SARL) or a holding company, this structure allows you to decouple the taxation of your investment from your personal taxes. Here is the complete guide to mastering this powerful tool.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Understanding the mechanism of corporate income tax (CIT)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Investing through a corporate tax-exempt structure creates a &quot;tax shield&quot; between the profits generated by your assets and your personal portfolio. Unlike personal income tax, where you are taxed on profits even if you don&#039;t withdraw them from the company, corporate tax only taxes the legal entity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The corporate tax rate<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">THE <strong>corporate tax rates<\/strong> is one of the most competitive in Europe:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15 % (Reduced rate)<\/strong> on the first \u20ac42,500 of profits (subject to conditions of ownership and turnover).<\/li>\n\n\n\n<li><strong>25 % (Normal rate)<\/strong> beyond.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In comparison, a taxpayer in a marginal tax bracket of 30 or 41, plus 17.2 in social security contributions, faces a tax burden of 47.2 to 58.2. The difference in favor of corporate income tax is immediate.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Real estate investment companies (SCI) subject to corporate income tax (IS) vs. real estate investment companies (SCI) subject to personal income tax (IR): A comparative analysis<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The choice of <strong>SCI tax regime<\/strong> is one of the most structuring decisions for an investor.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Features<\/strong><\/td><td><strong>SCI taxed under the IR (Property Income) scheme<\/strong><\/td><td><strong>SCI subject to corporate income tax (Industrial &amp; Commercial Profits)<\/strong><\/td><\/tr><tr><td><strong>Income taxation<\/strong><\/td><td>In the hands of the partners (TMI + 17.2 %)<\/td><td>At the company level (15 % or 25 %)<\/td><\/tr><tr><td><strong>Depreciation of the asset<\/strong><\/td><td><strong>Impossible<\/strong><\/td><td><strong>Possible<\/strong> (Reduces taxable profit)<\/td><\/tr><tr><td><strong>Deduction of expenses<\/strong><\/td><td>Limited (acquisition costs not deductible)<\/td><td>Wide (<strong>Deductible expenses for a French real estate company (SCI)<\/strong> totals)<\/td><\/tr><tr><td><strong>Capital gains (Resale)<\/strong><\/td><td>Individual tax regime (Long-term exemption)<\/td><td>Professionals&#039; scheme (Calculated on net worth)<\/td><\/tr><tr><td><strong>Treasury<\/strong><\/td><td>Available immediately<\/td><td>\u00ab&quot;Locked&quot; in the company (Flat tax upon exit)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The major advantage: Real estate depreciation<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the &quot;Holy Grail&quot; of\u00ab<strong>tax optimization investment<\/strong>. Under corporate income tax, you have the right to recognize the depreciation of the building in your accounts each year (approximately 2 to 3 times the asset&#039;s value). This notional expense is added to the <strong>Deductible expenses for a French real estate company (SCI)<\/strong> (interest, taxes, work), often allowing a zero or negative tax result to be shown even though the cash flow is positive.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Analysis of deductible expenses for a French real estate company (SCI)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under corporate income tax (IS), the scope of deductible expenses is much broader than under personal income tax (IR). You can deduct:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Acquisition costs (notary fees, registration fees) from the first <strong>SCI tax year<\/strong>.<\/li>\n\n\n\n<li>Management and accounting fees.<\/li>\n\n\n\n<li>The manager&#039;s remuneration (and related social security contributions).<\/li>\n\n\n\n<li>Renovation and maintenance work, without distinction of &quot;nature&quot; (unlike land where certain expansion work is excluded).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Accounting rigor: Accrual accounting and real estate investment companies<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Switching to corporate income tax is not just a tax choice; it&#039;s a paradigm shift in administration. <strong>SCI accounting subject to corporate income tax<\/strong> is heavier and more demanding.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Accrual accounting and real estate investment companies<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike a SCI taxed under the personal income tax regime, which often uses cash-basis accounting (income\/expenses), a SCI taxed under the corporate income tax regime requires a <strong>Accrual accounting and SCI<\/strong>. This means that receivables and payables must be recorded as soon as they are incurred, not when they are paid. This requires:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Keeping a journal, a ledger, and a scale.<\/li>\n\n\n\n<li>The establishment of a <strong>mandatory accounting statement<\/strong> and an income statement at each year-end.\u2019<strong>SCI tax year<\/strong>.<\/li>\n\n\n\n<li>The tax return (form 2065 and annexes) must be electronically transmitted to the tax office every year.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Real estate valuation and balance sheet<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">There <strong>real estate valuation<\/strong> The balance sheet of a French SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re) subject to corporate income tax is based on historical cost (purchase price). Each year, depreciation reduces this gross value. This accounting rigor allows for an extremely precise view of the <strong>net profitability after tax<\/strong> of the operation, far from the approximations of the proper name.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Capitalization Strategy: Why IS Wins in the Short Term<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>investment via a company subject to corporate tax<\/strong> is a <strong>capitalization strategy<\/strong> pure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Use of deficits and carryovers<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your company generates losses (particularly through notary fees in the first year or major renovations), these <strong>carry-forward losses SCI<\/strong> These funds can be used indefinitely against future profits. This allows you to pay no tax for many years.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Net profitability after tax and debt repayment<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under the personal income tax (IR) system, you have to pay your taxes with money that should be used to repay the bank. Under the corporate income tax (IS) system, since the tax is almost zero thanks to depreciation, 100% of the cash flow is available for debt repayment. For a <strong>rental investment<\/strong> With bank leverage, the speed of repayment is increased tenfold.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tax deferral and deficits<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When a French SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re) subject to corporate income tax (IS) undertakes significant renovations or deducts its notary fees, it generates a tax deficit. This deficit is <strong>postponed without time limit<\/strong> on future profits. The\u2019<strong>utilization of deficits<\/strong> is strategic: it allows you to pay no tax on the <strong>Rental income from a property investment company<\/strong> for sometimes 10 or 15 years. The cash flow thus preserved is used entirely to repay the principal of the bank debt, creating a snowball effect on assets.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Deferral of capital gains tax<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In certain complex holding company arrangements (contribution-sale), the <strong>tax deferral<\/strong> (<a href=\"https:\/\/balmontconseil.com\/en\/ressources\/etudes-de-cas-patrimoniales\/guide-ultime-de-lapport-cession-art-150-0-b-ter\/\">article 150-0 B ter<\/a>This allows the transfer of securities without immediate tax payment, provided that they are reinvested in an economic activity (such as real estate subject to corporate income tax) within two years. This is where Balmont Conseil&#039;s expertise becomes truly valuable.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Limitations and pitfalls: The other side of the coin<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While corporate income tax is attractive during the operational phase, it has constraints that a <strong>wealth management advisor<\/strong> must anticipate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Capital gains tax on resale<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the main drawback. Under corporate income tax, the capital gain is calculated on the difference between the selling price and the Net Book Value (NBV).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Example: You buy a property for \u20ac500,000. You depreciate it by \u20ac200,000 over 10 years. The net book value is \u20ac300,000. If you resell it for \u20ac600,000, your capital gain subject to 25% % is \u20ac300,000 (\u20ac600 - \u20ac300).<br>Under the personal income tax (IR) system, you would have been taxed on \u20ac100,000 with allowances based on the holding period. Corporate income tax (IS) is therefore a long-term investment where holding is preferred to quick resale.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The cost of management<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A company subject to corporate income tax imposes a <strong>accrual accounting<\/strong>, A <strong>mandatory accounting statement<\/strong> annual and holding general meetings. The use of a chartered accountant is essential, which generates annual costs (approximately \u20ac1,500 to \u20ac2,500).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Double taxation in the event of cash withdrawals<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">To use the money for personal gain, you must pay yourself <strong>dividends and corporate income tax<\/strong>. These revenues are then subject to the Flat Tax (30 %) or the income tax scale. Corporate tax is ideal for reinvestment, less so for immediate consumption of rental income.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. For which profiles is this setup relevant?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Senior executive or professional (TMI 30%+)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your goal is to build up retirement savings without increasing your current tax burden, corporate income tax (IS) is the ideal solution. It allows you to &quot;store&quot; wealth in a dedicated structure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The business owner (Holding company and Integrated Scheme)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The use of a <strong>holding<\/strong> Being subject to corporate income tax for holding real estate subsidiaries allows one to benefit from <strong>integrated tax regime<\/strong> (or the parent-subsidiary regime). You can therefore reinvest the profits of your operating company in real estate with a tax friction of only 1.25 %.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The investor in SCPIs via a company<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Buy shares of <strong>SCPI via a company subject to corporate income tax<\/strong> This allows for the neutralization of heavy taxation on foreign or French rental income through the depreciation of shares (under certain accounting conditions). It is a <strong>tax strategy investment<\/strong> increasingly popular.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. Capital gains on real estate SCIs: A point to be aware of<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is where the <strong>tax rules<\/strong> become less favorable for IS in the very long term.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Capital gains tax on resale<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At IS, the <strong>capital gains on real estate SCI<\/strong> are calculated according to the rules for professional capital gains.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The calculation:<\/strong> Selling price \u2013 Net Book Value (NBV).<\/li>\n\n\n\n<li><strong>The trap:<\/strong> The more you depreciate the asset (which reduces your annual tax), the lower the net book value (NBV), and the higher the taxable capital gain mechanically. Unlike income tax, there is no\u2019<strong>capital gains tax exemption<\/strong> for the holding period. Under the corporate income tax regime, you are &quot;married&quot; to the asset. The objective is not to resell to pocket the cash, but to reallocate your assets to reinvest in a new project, or to transfer the shares.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Avoidance strategies<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">To circumvent this friction at resale, the <strong>wealth management experts<\/strong> recommend:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Selling the shares rather than the building.<\/li>\n\n\n\n<li>The division of ownership from the outset to purge part of the value.<\/li>\n\n\n\n<li>Maintaining the asset in the portfolio to generate lifelong income.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8. Setting up the plan: Key steps<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Drafting the statutes:<\/strong> Choose a suitable shape (<strong>Real Estate Civil Company<\/strong>, SAS or SARL).<\/li>\n\n\n\n<li><strong>The option for IS:<\/strong> If you create a SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re), it is taxed under the IR (Imp\u00f4t sur le Revenu) regime by default. You must formulate the...\u2019<strong>IR or IS option<\/strong> with the business tax service (note that this option is now revocable for 5 years, then becomes permanent).<\/li>\n\n\n\n<li><strong>Contribution or Financing:<\/strong> Determine the amount of share capital and the shareholder&#039;s current account.<\/li>\n\n\n\n<li><strong>Opening of the fiscal year:<\/strong> Define the closing date (often December 31).<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>9. Balmont Consulting: Your Expert and Facilitator<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>tax optimization investment<\/strong> It can&#039;t be improvised on the fly. A mistake in choosing the <strong>tax regime<\/strong> or a poor assessment of the <strong>inheritance<\/strong> can cost tens of thousands of euros.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Why contact us?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At the house of <strong>Balmont Conseil<\/strong>, We act as architects of your fortune. As\u2019<strong>Augmented Wealth Engineers<\/strong>, We don&#039;t just create companies. We use artificial intelligence to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To carry out <strong>IR vs IS comparisons<\/strong> customized over 20 years, incorporating resale assumptions.<\/li>\n\n\n\n<li>Modeling the\u2019<strong>tax impact on partners<\/strong> depending on the evolution of their overall income.<\/li>\n\n\n\n<li>Anticipating the <strong><a href=\"https:\/\/balmontconseil.com\/en\/transmission-protection\/\">inheritance<\/a><\/strong> through the division of the company&#039;s shares.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">We are the bridge between your <strong>chartered accountant<\/strong>, your notary and your financial ambitions. Our role is to ensure that your <strong>capitalization strategy<\/strong> remains fluid, legal and above all, highly profitable.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQ: Everything you need to know about corporate income tax investment<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Q1. Can I switch an existing SCI from IR to IS?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, it&#039;s possible. However, for tax purposes, this is considered a business closure. This triggers the immediate taxation of unrealized capital gains. A cost-benefit analysis is essential before proceeding.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q2. Does corporate income tax (IS) allow for a reduction of the real estate wealth tax (IFI)?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No. The fact that the property is held through a company subject to corporate income tax does not exempt it from the scope of the French wealth tax (IFI). The value of the shares representing the property remains taxable, after deduction of the company&#039;s debts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q3. What exactly is accounting depreciation?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is an accrual accounting rule that allows the purchase cost of the asset (excluding land, which is not depreciated) to be spread over its useful life (often 25 to 40 years). This results in significant tax savings because it reduces taxable profit without requiring any cash outlay.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q4. How to withdraw money from a company subject to corporate income tax?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are three main ways: repayment of the partner&#039;s current account (not taxed), payment of dividends (Flat Tax of 30 %), or management remuneration (subject to social security contributions).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q5. Can a deficit in a SCI subject to corporate income tax reduce my personal income tax?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No. This is a fundamental difference compared to a SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re) taxed under the personal income tax regime. Losses incurred by a company taxed under the corporate income tax regime are limited to the company and cannot be offset against your salary or other personal income. However, they can be carried forward indefinitely against future company profits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q6. What are the risks of &quot;aggressive tax optimization&quot; via corporate income tax?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The main risk is tax avoidance. For example, placing one&#039;s primary residence in a French SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re) subject to corporate income tax (IS) in order to depreciate the property and deduct expenses is a practice heavily penalized by the tax authorities. Each arrangement must have a sound economic basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q7. What is the advantage of a SARL subject to corporate income tax compared to a SCI?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The SARL allows for the exercise of commercial activities (such as furnished rentals) in a more natural way, and sometimes offers better social protection for the majority manager.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion: Corporate income tax, the tool of wealth builders<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>investment company corporate tax<\/strong> is the ideal strategy for anyone wishing to reinvest their profits to build a real estate or financial empire. It requires rigorous accounting and a long-term vision, but offers a <strong>net profitability after tax<\/strong> unsurpassed during the growth phase.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your assets deserve engineering excellence.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.google.com\/search?q=https:\/\/balmontconseil.fr\/contact&amp;authuser=4\" target=\"_blank\" rel=\"noopener\">Contact the experts at Balmont Conseil for a personalized feasibility study of your IS project.<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sources &amp; References:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>General Tax Code: Articles 206 et seq. (Corporate Income Tax Regime).<\/em><\/li>\n\n\n\n<li><em>Official Bulletin of Public Finances (BOFiP): Fixed assets and depreciation.<\/em><\/li>\n\n\n\n<li><em>Finance Law 2024-2025: Changes in rates and thresholds.<\/em><\/li>\n\n\n\n<li><em>ANC accounting standards no. 2014-03 relating to civil companies.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00ab Alexis, je paie d\u00e9j\u00e0 41 % d&rsquo;imp\u00f4t sur mes revenus. Si j&rsquo;ach\u00e8te un nouvel appartement en nom propre, entre la taxe fonci\u00e8re, les pr\u00e9l\u00e8vements sociaux \u00e0 17,2 % et mon imp\u00f4t<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":65,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-266","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=266"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/266\/revisions"}],"predecessor-version":[{"id":1129,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/266\/revisions\/1129"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/65"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}