Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 16/04/2026

Investissements immobiliers étrangers en France : quelle structuration juridique et fiscale ?

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Investissements immobiliers étrangers en France : quelle structuration juridique et fiscale ?

Deux maisons à Saint-Tropez ? Tout va bien.

Mises à disposition gratuitement ? Encore mieux.

Conformément à l’objet social ? Pourquoi pas.

Par une société étrangère ? ...

Le Conseil d’Etat vient de rendre un arrêt remarqué (CE 8 avril 2026, Combined property home LTD, n°499815) concernant la structuration d’un investissement immobilier étranger en France.

Les faits : une société familiale de droit britannique met gratuitement à disposition de ses associés deux villas à Saint-Tropez. La mise à disposition gratuite est conforme à son objet social.

Mais l’administration et les juges assimilent la société à une SARL française, c’est-à-dire une société de capitaux.

La renonciation à recettes, par une société de capitaux, est un acte anormal de gestion.

La société est redevable de l’impôt sur les sociétés sur les recettes en question. Le fait que la mise à disposition gratuite soit conforme à l’objet social est inopérant.

Vous souhaitez sécuriser ou optimiser la structuration juridique et fiscale d’un investissement étranger immobilier en France ? Faites-vous accompagner pour une étude préalable approfondie.

Je suis à votre disposition pour échanger en toute confidentialité.

Crédit photo : Bianca Jelezniac @ Pexels