NEWSLETTER NUMBER 1

What if the SCI was the key to the success of your real estate projects?

You're wondering: "What is it really about?" "Is it really essential for investing in real estate?"

These questions can hold you back, when in reality, the SCI can be a simple and effective solution. Discover how to take advantage of it to optimize your investments!

Why choose an SCI?

The Société Civile Immobilière (SCI) is an increasingly popular tool for wealth management and real estate investment. Unlike buying property in your own name, the SCI allows for more flexible and secure management of real estate assets. Even for an individual investor, setting up an SCI offers undeniable advantages in terms of taxation, estate planning, and financing.

The general advantages of an SCI for real estate investors

1. Simplified real estate asset management

The SCI allows several people (partners, family, friends) to jointly own and manage one or more properties of any kind, while clearly defining the rules of management, thus avoiding the often conflict-ridden state of joint ownership.

2. Easier asset transmission

With an SCI, you can gradually transfer your assets through the donation of shares, reducing inheritance taxes and ensuring better transmission to heirs.

3. Tax optimization

The SCI can be taxed under personal income tax (IR) or corporate tax (IS), offering fiscal flexibility based on the partners' objectives.

4. Better protection of personal assets

In the event of debt, creditors can only seize the SCI shares and not the real estate directly, thereby protecting the personal assets of the partners.

5. A strategic tool for real estate investment

Whether to purchase, manage, or rent a property, the SCI is a legal structure suited for investors who want to efficiently structure their real estate projects and plan their future transmission.

The SCI in Benin: An attractive legal framework

(source: Circular N°033 of January 15, 2025)

In Benin, the SCI is governed by the OHADA Uniform Act on Commercial Companies and Economic Interest Groups. Here are some key features:

Minimum share capital: The SCI can be created with a modest capital, freely set by the partners.

Number of partners: At least one natural or legal person.

Taxation: Option for IRPP or IS depending on the partners’ goals.

Legal regime: Partners are only liable up to the amount of their contributions, thereby limiting financial risks.

Facilitated transmission: Shares can be transferred without complex formalities.

Get support from our expertise — at ARRIS REAL ESTATE Benin, we assist you in creating and managing your SCI

Specialized in real estate services (transactions, property management, project management, facility management, consulting and support for SCI setup and fundraising), our company supports you every step of the way:

1. Legal and tax structuring advice for your SCI
2. Support in finding financing
3. Management and optimization of your real estate portfolio
4. Assistance in drafting the bylaws and registration formalities

Creating an SCI is a strategic lever for any real estate developer, even a modest one. It offers a flexible and secure framework to invest and build a sustainable real estate portfolio.

Would you like to know more about setting up an SCI and its impact on your real estate projects? Contact us today!