A comprehensive approach to wealth, designed for the long term.

View wealth as a system rather than a sum of assets.

Wealth rarely consists of a single type of asset:

• real estate;
• company holdings;
• financial investments;
• personal property.

Each category follows its own tax and legal principles. The value of wealth advice lies in its ability to organize the whole coherently, according to your objectives and family situation.

Wealth Structuring

The establishment of wealth holding companies allows for the organization of asset ownership with clear visibility on their returns, taxation, and transfer. We design these structures based on three parameters:

• the nature of the assets held;
• your holding horizon;
• your succession objectives.

A well-designed holding company is not an isolated optimization tool; it is part of a global strategy.

The choice between personal ownership and ownership via a structure requires a case-by-case analysis. For real estate assets, the decision between direct ownership, an SCI, a family SARL, or another vehicle has significant consequences for current taxation, capital gains tax, and succession.

Business Succession

The succession of a family business is a project that requires several years of preparation. In the vast majority of cases, the Dutreil Pact remains the central mechanism for gratuitous transfers. Its implementation requires strict adherence to formal and operational conditions. We secure the entire process, from the signing of the collective commitment to the end of individual commitments.

Structuring intra-family transfers combines civil law tools and corporate law tools:

• gifts, partitioned gifts, and split ownership arrangements;
• Dutreil Pact and retention commitments;
• acquisition holding companies and family leveraged buyouts.

Each combination addresses specific objectives: equity among heirs, preservation of control, tax optimization, and financing the succession.

Anticipating tax and governance issues is essential. A successful succession is one that does not force the heir to sell assets to pay duties, that preserves family balance, and that maintains cohesion around the business.

Family Governance

Beyond the business, a family's wealth organization raises sensitive questions:

• distribution among heirs;
• equity among family branches;
• conflict prevention;
• integration of spouses or children from previous unions.

Our role is to provide a method and a legal framework that allow these subjects to be approached with peace of mind.

Complex SCI structures (family SCIs with split ownership, SCI with a holding company, multi-partner SCIs) require careful drafting of articles of association and in-depth consideration of governance rules. A poorly conceived SCI can lead to lasting impasses; when well-constructed, it remains a flexible and powerful tool.

Preventing family conflicts requires anticipation. Future protection mandates, post-mortem mandates, and testamentary provisions coordinated with prior gifts: we implement the tools that secure your wishes and limit the risks of disputes among heirs.