Property Value Added Tax on property (VAT on property) is a tax levied by the French State, when the sale concerns a new property whether it is housing or building land.

A SCI family (real estate company) allows members of the same family (relationship or alliance) to be owners, in different proportions or not, and manage one or more real estate together, for a non-commercial purpose. 

The French General Code of Public Property states that a private person/entity occupying the public domain is liable to pay a fee for use of public property (redevance domaniale).

Individual entrepreneurs can protect their assets so as to ensure that a business bankruptcy does not lead to personal bankruptcy, by making their real estate exempt from attachment.