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Sectors · 04

Real estate chartered accountant

Investors, developers, property companies and landlords

Setting up and monitoring SCCVs (property development companies), budgets, capital calls and development margins, securing VAT and registration duties. For SCIs (property holding companies) and LMNP/LMP (furnished rental) landlords: choice of structure, bookkeeping, consolidated reporting and tax optimisation.

Real estate practice

Auriom is an accounting firm with a real estate practice in Paris 16th. Led by Melissa Sudria, the practice supports SCIs (property holding companies), furnished landlords (LMNP/LMP), property dealers, agencies and developers, from acquisition to resale.

At Auriom, we go beyond the traditional role of the chartered accountant to become a true partner in the growth of your assets. We turn the tax and accounting complexity of real estate into clear, optimised and profitable management, whether you are a private investor, developer or property company manager.

Engineering in support of property development

Our firm offers sharp expertise in supporting construction projects. We step in from the very start of your projects through SCCV engineering, ensuring incorporation and legal follow-up specifically tailored to each programme. Beyond the legal framework, Auriom handles the financial management of your projects, overseeing construction budgets, managing calls for funds and rigorously controlling margins on a percentage-of-completion basis. This expertise naturally extends to property development taxation, where we secure your real estate VAT and registration duty matters.

Optimisation and management of property companies and assets

For structures holding a property portfolio, Auriom offers tailored advice to define the most efficient investment vehicles, whether SCIs, SASs or structures subject to corporation tax (IS). We boost the management of your assets by optimising financial flows, including management of rental income, monitoring of recoverable charges and support with your refinancing. To provide a panoramic view of your portfolio, our teams put in place consolidated reporting and precise financial statements.

Tax expertise for landlords and investors

Auriom's support is also aimed at LMNP/LMP investors and SCI holders. We provide rigorous bookkeeping and fine-tuned optimisation of your taxation through the calculation of depreciation and the implementation of strategic tax deductions. From rent monitoring to the overall allocation of your assets, we ensure that every decision, whether an acquisition or a sale, is driven by a profitability study and a long-term strategy.

A technology-driven, personalised approach

To offer this clear and responsive view, Auriom relies on connected tools such as Pennylane and Qonto. This centralisation of data simplifies your tax returns and makes your day-to-day decision-making easier. By combining this technological agility with a thorough command of specific regimes (BIC, property income, property tax), we guarantee our clients 100% personalised management and complete peace of mind in dealing with the authorities.

Non-professional furnished landlord

Auriom, the preferred partner of property investors: Simplify the management of your furnished letting business. Sharp expertise, secure tax returns and tax optimisation: we take care of the figures, you enjoy your rents.

Page updated on 25 October 2026 · Auriom, under the responsibility of Kevin Kasprzak, chartered accountant and statutory auditor.

Frequently asked questions

Your questions, our answers.

SCI under income tax or corporation tax: how do I choose the most profitable tax regime for my investment?

The choice of tax regime for an SCI depends on your holding objectives and your personal situation.

  • SCI under Income Tax (IR) : It is said to be "transparent". Profits (or losses) are taxed directly in the hands of the partners. This is often advantageous on resale, as you benefit from the holding-period allowance on the property capital gain.
  • SCI under Corporation Tax (IS) : The company pays the tax. The big advantage lies in the ability to depreciate the building, which drastically reduces taxable profit (and therefore tax) during the operating phase. On the other hand, taxation on resale is heavier.
Property income: how can I reduce the tax burden on my rents?

Without optimisation, property income (unfurnished letting) is heavily taxed: it is added to your other income (subject to your marginal tax rate) and bears 17.2% social security contributions.

There are several ways to reduce this bill:

  • The actual-expenses regime (régime réel) : Beyond the micro-foncier scheme, it allows you to deduct all your expenses (works, loan interest, property tax, insurance).
  • The property deficit (déficit foncier) : If your expenses exceed your income, you can deduct up to €10,700 of this deficit from your total income.
  • Switching to LMNP (non-professional furnished letting) : A powerful lever that, thanks to the accounting depreciation of the property, often lets you receive rent free of tax.
Investing in property: should you favour a family SARL or an SCI?

The choice depends on the nature of your project and your exit horizon.

  • The SCI (property holding company) is the benchmark vehicle for unfurnished letting and succession. It offers great flexibility in managing joint ownership, but becomes burdensome from a tax perspective if you let furnished property (risk of automatic switch to corporation tax).
  • The family SARL combines the advantages of a commercial company with tax transparency. It is particularly popular for furnished letting (LMNP/LMP) while remaining subject to income tax (IR), allowing depreciation to be deducted without being subject to the professional taxation of capital gains on resale.

See also

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