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Where to locate an SCI's registered office — and why it doesn't change your taxes

Where to locate an SCI's registered office — at the manager's home, at a partner's, in its own premises or with a domiciliation company — and above all what this choice does not do: it moves neither the property tax, nor the tax on rents, nor the CFE, which follow the building and the activity, not the address. The four options, the truth about the five-year rule, the furnished-letting trap, and what domiciliation really solves.

5 September 2026 · 14 min read