Ownership, Structuring & Management

Vineyard capital gains in France: how the treatment on a sale varies by how the estate is held — individual, company, professional or investment.

French vineyard inheritance for a non-resident: how EU rules, forced heirship and the location of the land interact — the cross-border issues to anticipate.

IFI and vineyard land: how the French real-estate wealth tax treats vineyards, and the main exemptions — professional assets and certain GFV holdings.

Vineyard usufruct in France (démembrement): how splitting an estate into usufruct and bare ownership works, why families use it, and the issues to weigh.

Vineyard inheritance in France and the Pacte Dutreil: what the regime is intended to do, its main conditions, and the issues to identify in transmission.

Farming authorisation in France for a vineyard: the control of structures, when the autorisation d'exploiter applies, and how it affects a buyer.

Vineyard share transfer in France: how buying shares in a GFA, SCI, SAS or SCEV differs from an asset sale — warranties, SAFER and the Loi Sempastous.

Vineyard co-investment in France: pairing capital with operating know-how through an SAS or SCEV, the shareholders' agreement, and planning the exit.

Vineyard ownership structure in France: direct ownership vs SCI, GFA, SAS and SCEV — what each means for control, leasing, transmission and tax.