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Owner Buy-Out
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FR

Owner Buyout Simulator

Owner Buy Out — Optimize your wealth by selling to your own company

Real estate OBO allows selling a property to your own company to release cash, optimize taxation and prepare wealth transmission.

Understanding OBO (Owner Buy Out)

Understanding OBO (Owner Buy Out)

Real estate OBO (Owner Buy Out) is a wealth optimization technique that involves selling a property to a company you control (SCI, SAS, SARL). This operation allows you to release cash, optimize taxation and prepare the transmission of your wealth.

OBO operation diagram

1

You (owner)

Property holder in personal name

Sale

2

Your company

SCI with IS, SAS or SARL

Rental

3

You (tenant)

You rent the property from your company

The 4 main objectives of OBO

Liquidity

Recover cash by selling the property while retaining use through rental.

Taxation

Switch from IR (up to 45%) to IS (25%) and depreciate the property.

IFI

Reduce IFI base as only the net value of shares is taxable.

Transmission

Facilitate donation of shares rather than real estate.

OBO advantages

  • Cash-out: Recover liquidity without selling to a third party
  • Depreciation: Deduct property wear at IS
  • Leverage effect: Finance purchase through bank loan
  • Purified capital gain: Allowances for holding period
  • Facilitated transmission: Donation of company shares

Points of attention

  • Abuse of law: Operation must have a real economic purpose
  • Sale price: Must correspond to market value
  • Market rent: Rent must be at market price
  • Fees: Registration fees, notary, expert
  • IS on resale: Professional capital gain taxed

Important: Secure your operation

To avoid any risk of requalification by the tax administration, be accompanied by a notary, an accountant and possibly a tax lawyer. The total cost of fees (5-8% of the price) must be included in your profitability calculation.

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Warning: The simulations presented on this site are provided for informational purposes only and do not constitute investment advice, a credit offer, or a recommendation to buy or sell. The results displayed are estimates based on the data provided and do not guarantee future performance. Any real estate investment decision should be made after consulting qualified professionals (notary, financial advisor, accountant, tax lawyer). The publisher disclaims any responsibility for decisions made based on these simulations.
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