SCI Annual Property Tax New annual filing rule prompt action required

A significant change is coming for SCI owners affected by the French annual 3% tax on the value of assets held by property companies, including SCIs.

From 1^st January 2027, as a result of the Loi No 2026-534 du Juin 2026 relative a lutte contre les fraudes sociales et fiscales, the annual 2746-SD declaration will become mandatory in all cases, removing the previous possibility of relying on a 2072 (profit and loss) return or an initial undertaking to avoid the filing.

This is not a minor administrative update. The rules are technical, the filing position can be easy to overlook, and failure to act in good time could leave an SCI exposed to unnecessary risk and otherwise avoidable, substantial tax charges. Clients should not leave this until the last moment, as reviewing the structure and gathering the necessary information may take time.

If you own or manage an SCI, it is important to act promptly and have the position checked well before the new rule takes effect. Professional support can help ensure the correct filing is made and reduce the risk of problems later on.

Please contact Emilie Mengin for an information pack and details of how we can assist with this new requirement.