La SCI Familiale \u2014 Ma\u00eetre La\u00efla Gssime, Notaire \u00e0 Aix-en-Provence<\/title>\n <style>\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&display=swap');\n\n :root {\n --accent: #d97706;\n --accent-light: #fffbeb;\n --accent-dark: #b45309;\n --gradient-from: #d97706;\n --gradient-to: #f59e0b;\n --text-primary: #1a1a2e;\n --text-secondary: #4a5568;\n --text-light: #718096;\n --bg-white: #ffffff;\n --bg-cream: #fafbfc;\n --border: #e2e8f0;\n --shadow: 0 4px 24px rgba(0,0,0,0.06);\n --shadow-lg: 0 12px 40px rgba(0,0,0,0.1);\n }\n\n * { margin: 0; padding: 0; box-sizing: border-box; }\n\n body {\n font-family: 'Plus Jakarta Sans', -apple-system, BlinkMacSystemFont, sans-serif;\n background: var(--bg-cream);\n color: var(--text-primary);\n line-height: 1.6;\n -webkit-font-smoothing: antialiased;\n }\n\n .infographie {\n max-width: 900px;\n margin: 0 auto;\n background: var(--bg-white);\n box-shadow: var(--shadow-lg);\n overflow: hidden;\n }\n\n \/* \u2500\u2500 HEADER \u2500\u2500 *\/\n .header {\n background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n padding: 48px 48px 40px;\n color: white;\n position: relative;\n overflow: hidden;\n }\n .header::before {\n content: '';\n position: absolute;\n top: -60px;\n right: -60px;\n width: 200px;\n height: 200px;\n border-radius: 50%;\n background: rgba(255,255,255,0.08);\n }\n .header::after {\n content: '';\n position: absolute;\n bottom: -40px;\n left: 30%;\n width: 120px;\n height: 120px;\n border-radius: 50%;\n background: rgba(255,255,255,0.05);\n }\n .header-badge {\n display: inline-flex;\n align-items: center;\n gap: 6px;\n background: rgba(255,255,255,0.2);\n backdrop-filter: blur(10px);\n padding: 6px 16px;\n border-radius: 20px;\n font-size: 12px;\n font-weight: 600;\n text-transform: uppercase;\n letter-spacing: 1px;\n margin-bottom: 20px;\n }\n .header h1 {\n font-size: 36px;\n font-weight: 800;\n line-height: 1.2;\n margin-bottom: 12px;\n position: relative;\n }\n .header .subtitle {\n font-size: 17px;\n font-weight: 400;\n opacity: 0.9;\n max-width: 600px;\n line-height: 1.5;\n }\n\n \/* \u2500\u2500 CONTENT \u2500\u2500 *\/\n .content {\n padding: 40px 48px 32px;\n }\n\n \/* \u2500\u2500 INTRO BOX \u2500\u2500 *\/\n .intro-box {\n background: var(--accent-light);\n border-left: 4px solid var(--accent);\n border-radius: 0 12px 12px 0;\n padding: 20px 24px;\n margin-bottom: 36px;\n font-size: 15px;\n color: var(--text-secondary);\n line-height: 1.7;\n }\n .intro-box strong {\n color: var(--accent-dark);\n }\n\n \/* \u2500\u2500 SECTION TITLES \u2500\u2500 *\/\n .section-title {\n display: flex;\n align-items: center;\n gap: 12px;\n font-size: 20px;\n font-weight: 700;\n color: var(--accent-dark);\n margin: 36px 0 20px;\n }\n .section-title .icon-circle {\n width: 36px;\n height: 36px;\n border-radius: 50%;\n background: var(--accent);\n display: flex;\n align-items: center;\n justify-content: center;\n flex-shrink: 0;\n }\n .section-title .icon-circle svg {\n width: 18px;\n height: 18px;\n color: white;\n }\n\n \/* \u2500\u2500 STEP CARDS \u2500\u2500 *\/\n .steps {\n display: flex;\n flex-direction: column;\n gap: 16px;\n margin: 24px 0;\n }\n .step {\n display: flex;\n gap: 16px;\n align-items: flex-start;\n background: var(--bg-white);\n border: 1px solid var(--border);\n border-radius: 14px;\n padding: 20px;\n transition: all 0.2s ease;\n position: relative;\n }\n .step:hover {\n border-color: var(--accent);\n box-shadow: 0 4px 16px rgba(0,0,0,0.06);\n }\n .step-number {\n width: 40px;\n height: 40px;\n border-radius: 12px;\n background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n color: white;\n display: flex;\n align-items: center;\n justify-content: center;\n font-weight: 800;\n font-size: 16px;\n flex-shrink: 0;\n }\n .step-content h3 {\n font-size: 15px;\n font-weight: 700;\n color: var(--text-primary);\n margin-bottom: 4px;\n }\n .step-content p {\n font-size: 13.5px;\n color: var(--text-secondary);\n line-height: 1.6;\n }\n\n \/* \u2500\u2500 GRID CARDS \u2500\u2500 *\/\n .grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 16px;\n margin: 24px 0;\n }\n .grid-card {\n background: var(--bg-white);\n border: 1px solid var(--border);\n border-radius: 14px;\n padding: 20px;\n text-align: center;\n }\n .grid-card .card-icon {\n width: 48px;\n height: 48px;\n border-radius: 14px;\n background: var(--accent-light);\n display: flex;\n align-items: center;\n justify-content: center;\n margin: 0 auto 12px;\n }\n .grid-card .card-icon svg {\n width: 24px;\n height: 24px;\n color: var(--accent);\n }\n .grid-card h4 {\n font-size: 14px;\n font-weight: 700;\n color: var(--text-primary);\n margin-bottom: 6px;\n }\n .grid-card p {\n font-size: 12.5px;\n color: var(--text-secondary);\n line-height: 1.5;\n }\n\n \/* \u2500\u2500 KEY FIGURES \u2500\u2500 *\/\n .key-figures {\n display: flex;\n gap: 16px;\n margin: 24px 0;\n }\n .key-figure {\n flex: 1;\n text-align: center;\n padding: 20px 12px;\n background: var(--accent-light);\n border-radius: 14px;\n }\n .key-figure .number {\n font-size: 32px;\n font-weight: 800;\n color: var(--accent-dark);\n line-height: 1;\n margin-bottom: 6px;\n }\n .key-figure .label {\n font-size: 12px;\n color: var(--text-secondary);\n font-weight: 500;\n }\n\n \/* \u2500\u2500 COMPARISON TABLE \u2500\u2500 *\/\n .comparison {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 0;\n margin: 24px 0;\n border-radius: 14px;\n overflow: hidden;\n border: 1px solid var(--border);\n }\n .comparison-col {\n padding: 24px;\n }\n .comparison-col:first-child {\n border-right: 1px solid var(--border);\n }\n .comparison-col h4 {\n font-size: 16px;\n font-weight: 700;\n margin-bottom: 16px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .comparison-col ul {\n list-style: none;\n padding: 0;\n }\n .comparison-col li {\n font-size: 13px;\n color: var(--text-secondary);\n padding: 8px 0;\n border-bottom: 1px solid var(--border);\n display: flex;\n align-items: flex-start;\n gap: 8px;\n }\n .comparison-col li:last-child {\n border-bottom: none;\n }\n .check { color: #10b981; font-weight: 700; }\n .cross { color: #ef4444; font-weight: 700; }\n\n \/* \u2500\u2500 HIGHLIGHT BOX \u2500\u2500 *\/\n .highlight-box {\n background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n color: white;\n border-radius: 14px;\n padding: 24px;\n margin: 24px 0;\n position: relative;\n overflow: hidden;\n }\n .highlight-box::before {\n content: '';\n position: absolute;\n top: -20px;\n right: -20px;\n width: 80px;\n height: 80px;\n border-radius: 50%;\n background: rgba(255,255,255,0.1);\n }\n .highlight-box h4 {\n font-size: 16px;\n font-weight: 700;\n margin-bottom: 8px;\n }\n .highlight-box p {\n font-size: 14px;\n opacity: 0.92;\n line-height: 1.6;\n }\n\n \/* \u2500\u2500 TIMELINE \u2500\u2500 *\/\n .timeline {\n position: relative;\n padding-left: 32px;\n margin: 24px 0;\n }\n .timeline::before {\n content: '';\n position: absolute;\n left: 11px;\n top: 0;\n bottom: 0;\n width: 2px;\n background: var(--border);\n }\n .timeline-item {\n position: relative;\n padding-bottom: 24px;\n }\n .timeline-item:last-child {\n padding-bottom: 0;\n }\n .timeline-item::before {\n content: '';\n position: absolute;\n left: -26px;\n top: 4px;\n width: 14px;\n height: 14px;\n border-radius: 50%;\n background: var(--accent);\n border: 3px solid var(--accent-light);\n }\n .timeline-item h4 {\n font-size: 14px;\n font-weight: 700;\n color: var(--text-primary);\n margin-bottom: 4px;\n }\n .timeline-item .time {\n font-size: 11px;\n font-weight: 600;\n color: var(--accent);\n text-transform: uppercase;\n letter-spacing: 0.5px;\n }\n .timeline-item p {\n font-size: 13px;\n color: var(--text-secondary);\n margin-top: 4px;\n }\n\n \/* \u2500\u2500 ALERT BOX \u2500\u2500 *\/\n .alert {\n display: flex;\n gap: 12px;\n align-items: flex-start;\n background: #fffbeb;\n border: 1px solid #fde68a;\n border-radius: 12px;\n padding: 16px 20px;\n margin: 20px 0;\n }\n .alert.info {\n background: #eff6ff;\n border-color: #bfdbfe;\n }\n .alert-icon {\n flex-shrink: 0;\n width: 20px;\n height: 20px;\n }\n .alert p {\n font-size: 13px;\n color: var(--text-secondary);\n line-height: 1.5;\n }\n\n \/* \u2500\u2500 FOOTER \u2500\u2500 *\/\n .footer {\n padding: 24px 48px;\n background: var(--bg-cream);\n border-top: 1px solid var(--border);\n display: flex;\n justify-content: space-between;\n align-items: center;\n }\n .footer-left {\n display: flex;\n align-items: center;\n gap: 12px;\n }\n .footer-logo {\n width: 40px;\n height: 40px;\n border-radius: 10px;\n background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n display: flex;\n align-items: center;\n justify-content: center;\n color: white;\n font-weight: 800;\n font-size: 16px;\n }\n .footer-info {\n font-size: 12px;\n color: var(--text-light);\n }\n .footer-info strong {\n display: block;\n color: var(--text-primary);\n font-size: 13px;\n }\n .footer-right {\n text-align: right;\n font-size: 11px;\n color: var(--text-light);\n }\n .footer-right .disclaimer {\n font-style: italic;\n max-width: 280px;\n }\n\n \/* \u2500\u2500 PRINT \u2500\u2500 *\/\n @media print {\n body { background: white; }\n .infographie { box-shadow: none; }\n }\n <\/style>\n<\/head>\n<body>\n<div class=\"infographie\">\n\n <div class=\"header\">\n <div class=\"header-badge\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"4\" y=\"2\" width=\"16\" height=\"20\" rx=\"2\" ry=\"2\"\/><line x1=\"9\" y1=\"6\" x2=\"9\" y2=\"6.01\"\/><line x1=\"15\" y1=\"6\" x2=\"15\" y2=\"6.01\"\/><line x1=\"9\" y1=\"10\" x2=\"9\" y2=\"10.01\"\/><line x1=\"15\" y1=\"10\" x2=\"15\" y2=\"10.01\"\/><line x1=\"9\" y1=\"14\" x2=\"9\" y2=\"14.01\"\/><line x1=\"15\" y1=\"14\" x2=\"15\" y2=\"14.01\"\/><line x1=\"9\" y1=\"18\" x2=\"15\" y2=\"18\"\/><\/svg> Legal Design<\/div>\n <h1>La SCI Familiale<br>Pourquoi et comment ?<\/h1>\n <div class=\"subtitle\">Un outil puissant pour g\u00e9rer, transmettre et prot\u00e9ger votre patrimoine immobilier en famille.<\/div>\n <\/div>\n <div class=\"content\">\n <div class=\"intro-box\">\n La <strong>Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI)<\/strong> familiale permet \u00e0 des membres d’une m\u00eame famille de d\u00e9tenir et g\u00e9rer ensemble un ou plusieurs biens immobiliers. C’est un outil de <strong>gestion<\/strong> et de <strong>transmission<\/strong> particuli\u00e8rement efficace.\n <\/div>\n\n <div class=\"section-title\">\n <div class=\"icon-circle\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><\/div>\n Les avantages cl\u00e9s\n <\/div>\n\n <div class=\"grid\">\n <div class=\"grid-card\">\n <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"20 12 20 22 4 22 4 12\"\/><rect x=\"2\" y=\"7\" width=\"20\" height=\"5\"\/><line x1=\"12\" y1=\"22\" x2=\"12\" y2=\"7\"\/><path d=\"M12 7H7.5a2.5 2.5 0 0 1 0-5C11 2 12 7 12 7z\"\/><path d=\"M12 7h4.5a2.5 2.5 0 0 0 0-5C13 2 12 7 12 7z\"\/><\/svg><\/div>\n <h4>Transmission facilit\u00e9e<\/h4>\n <p>On transmet des parts sociales (et non un immeuble). Abattements de 100 000 \u20ac \/ enfant applicables. Donation progressive possible.<\/p>\n <\/div>\n <div class=\"grid-card\">\n <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg><\/div>\n <h4>Gestion simplifi\u00e9e<\/h4>\n <p>Un g\u00e9rant prend les d\u00e9cisions courantes. Pas besoin de l’accord de tous pour chaque acte. \u00c9vite les blocages de l’indivision.<\/p>\n <\/div>\n <div class=\"grid-card\">\n <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg><\/div>\n <h4>Protection du patrimoine<\/h4>\n <p>Les biens appartiennent \u00e0 la soci\u00e9t\u00e9, pas aux associ\u00e9s. Prot\u00e8ge contre les al\u00e9as personnels (divorce, dettes…).<\/p>\n <\/div>\n <div class=\"grid-card\">\n <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"4\" y1=\"10\" x2=\"16\" y2=\"10\"\/><line x1=\"4\" y1=\"14\" x2=\"16\" y2=\"14\"\/><path d=\"M17 4a7 7 0 0 1 0 16\"\/><\/svg><\/div>\n <h4>Optimisation fiscale<\/h4>\n <p>Choix entre IR et IS. D\u00e9cote sur la valeur des parts (~10-15 %). D\u00e9membrement possible pour r\u00e9duire l’assiette taxable.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"section-title\">\n <div class=\"icon-circle\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"16\" y1=\"13\" x2=\"8\" y2=\"13\"\/><line x1=\"16\" y1=\"17\" x2=\"8\" y2=\"17\"\/><\/svg><\/div>\n Cr\u00e9er une SCI : les \u00e9tapes\n <\/div>\n\n <div class=\"steps\">\n <div class=\"step\">\n <div class=\"step-number\">1<\/div>\n <div class=\"step-content\">\n <h3>R\u00e9daction des statuts<\/h3>\n <p>Avec votre notaire : objet social, r\u00e9partition des parts, pouvoirs du g\u00e9rant, clauses d’agr\u00e9ment, modalit\u00e9s de cession.<\/p>\n <\/div>\n <\/div>\n <div class=\"step\">\n <div class=\"step-number\">2<\/div>\n <div class=\"step-content\">\n <h3>D\u00e9p\u00f4t du capital et immatriculation<\/h3>\n <p>D\u00e9p\u00f4t du capital social (pas de minimum), publication d’une annonce l\u00e9gale, immatriculation au Registre du Commerce.<\/p>\n <\/div>\n <\/div>\n <div class=\"step\">\n <div class=\"step-number\">3<\/div>\n <div class=\"step-content\">\n <h3>Apport ou acquisition des biens<\/h3>\n <p>Apport d’un bien existant ou achat par la SCI. Le notaire r\u00e9dige l’acte d’apport ou de vente.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"alert\">\n <div class=\"alert-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#f59e0b\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"\/><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"\/><\/svg><\/div>\n <p><strong>Attention :<\/strong> une SCI implique des <strong>obligations comptables et d\u00e9claratives annuelles<\/strong>. Elle ne doit pas \u00eatre cr\u00e9\u00e9e dans un but exclusivement fiscal (risque de requalification par l’administration).<\/p>\n <\/div>\n <\/div>\n\n <div class=\"footer\">\n <div class=\"footer-left\">\n <div class=\"footer-logo\">LG<\/div>\n <div class=\"footer-info\">\n <strong>Ma\u00eetre La\u00efla Gssime<\/strong>\n Notaire \u00e0 Aix-en-Provence\n <\/div>\n <\/div>\n <div class=\"footer-right\">\n <div class=\"disclaimer\">Document d’information g\u00e9n\u00e9rale. Ne se substitue pas \u00e0 un conseil juridique personnalis\u00e9.<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>La SCI Familiale \u2014 Ma\u00eetre La\u00efla Gssime, Notaire \u00e0 Aix-en-Provence Legal Design La SCI FamilialePourquoi et comment ? Un outil puissant pour g\u00e9rer, transmettre et prot\u00e9ger votre patrimoine immobilier en famille. La Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI) familiale permet \u00e0 des membres d’une m\u00eame famille de d\u00e9tenir et g\u00e9rer ensemble un ou plusieurs biens immobiliers. C’est […]<\/p>\n","protected":false},"author":1,"featured_media":683,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-design"],"_links":{"self":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=674"}],"version-history":[{"count":3,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/674\/revisions"}],"predecessor-version":[{"id":681,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/674\/revisions\/681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/media\/683"}],"wp:attachment":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":674,"date":"2026-04-01T15:16:07","date_gmt":"2026-04-01T15:16:07","guid":{"rendered":"https:\/\/client12.s1.notaires-ia.fr\/?p=674"},"modified":"2026-04-07T13:29:27","modified_gmt":"2026-04-07T13:29:27","slug":"674","status":"publish","type":"post","link":"https:\/\/laila-gssime.notaires.fr\/?p=674","title":{"rendered":"La SCI Familiale"},"content":{"rendered":"\n

<\/code><\/pre>\n\n\n\n<\/code><\/pre>\n\n\n\n\n\n\n    \n    \n    La SCI Familiale \u2014 Ma\u00eetre La\u00efla Gssime, Notaire \u00e0 Aix-en-Provence<\/title>\n    <style>\n    @import url('https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&display=swap');\n\n    :root {\n        --accent: #d97706;\n        --accent-light: #fffbeb;\n        --accent-dark: #b45309;\n        --gradient-from: #d97706;\n        --gradient-to: #f59e0b;\n        --text-primary: #1a1a2e;\n        --text-secondary: #4a5568;\n        --text-light: #718096;\n        --bg-white: #ffffff;\n        --bg-cream: #fafbfc;\n        --border: #e2e8f0;\n        --shadow: 0 4px 24px rgba(0,0,0,0.06);\n        --shadow-lg: 0 12px 40px rgba(0,0,0,0.1);\n    }\n\n    * { margin: 0; padding: 0; box-sizing: border-box; }\n\n    body {\n        font-family: 'Plus Jakarta Sans', -apple-system, BlinkMacSystemFont, sans-serif;\n        background: var(--bg-cream);\n        color: var(--text-primary);\n        line-height: 1.6;\n        -webkit-font-smoothing: antialiased;\n    }\n\n    .infographie {\n        max-width: 900px;\n        margin: 0 auto;\n        background: var(--bg-white);\n        box-shadow: var(--shadow-lg);\n        overflow: hidden;\n    }\n\n    \/* \u2500\u2500 HEADER \u2500\u2500 *\/\n    .header {\n        background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n        padding: 48px 48px 40px;\n        color: white;\n        position: relative;\n        overflow: hidden;\n    }\n    .header::before {\n        content: '';\n        position: absolute;\n        top: -60px;\n        right: -60px;\n        width: 200px;\n        height: 200px;\n        border-radius: 50%;\n        background: rgba(255,255,255,0.08);\n    }\n    .header::after {\n        content: '';\n        position: absolute;\n        bottom: -40px;\n        left: 30%;\n        width: 120px;\n        height: 120px;\n        border-radius: 50%;\n    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font-weight: 700;\n        color: var(--text-primary);\n        margin-bottom: 4px;\n    }\n    .step-content p {\n        font-size: 13.5px;\n        color: var(--text-secondary);\n        line-height: 1.6;\n    }\n\n    \/* \u2500\u2500 GRID CARDS \u2500\u2500 *\/\n    .grid {\n        display: grid;\n        grid-template-columns: 1fr 1fr;\n        gap: 16px;\n        margin: 24px 0;\n    }\n    .grid-card {\n        background: var(--bg-white);\n        border: 1px solid var(--border);\n        border-radius: 14px;\n        padding: 20px;\n        text-align: center;\n    }\n    .grid-card .card-icon {\n        width: 48px;\n        height: 48px;\n        border-radius: 14px;\n        background: var(--accent-light);\n        display: flex;\n        align-items: center;\n        justify-content: center;\n        margin: 0 auto 12px;\n    }\n    .grid-card .card-icon svg {\n        width: 24px;\n        height: 24px;\n        color: var(--accent);\n    }\n    .grid-card h4 {\n       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1fr;\n        gap: 0;\n        margin: 24px 0;\n        border-radius: 14px;\n        overflow: hidden;\n        border: 1px solid var(--border);\n    }\n    .comparison-col {\n        padding: 24px;\n    }\n    .comparison-col:first-child {\n        border-right: 1px solid var(--border);\n    }\n    .comparison-col h4 {\n        font-size: 16px;\n        font-weight: 700;\n        margin-bottom: 16px;\n        display: flex;\n        align-items: center;\n        gap: 8px;\n    }\n    .comparison-col ul {\n        list-style: none;\n        padding: 0;\n    }\n    .comparison-col li {\n        font-size: 13px;\n        color: var(--text-secondary);\n        padding: 8px 0;\n        border-bottom: 1px solid var(--border);\n        display: flex;\n        align-items: flex-start;\n        gap: 8px;\n    }\n    .comparison-col li:last-child {\n        border-bottom: none;\n    }\n    .check { color: #10b981; font-weight: 700; }\n    .cross { color: #ef4444; font-weight: 700; }\n\n    \/* \u2500\u2500 HIGHLIGHT BOX \u2500\u2500 *\/\n    .highlight-box {\n        background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n        color: white;\n        border-radius: 14px;\n        padding: 24px;\n        margin: 24px 0;\n        position: relative;\n        overflow: hidden;\n    }\n    .highlight-box::before {\n        content: '';\n        position: absolute;\n        top: -20px;\n        right: -20px;\n        width: 80px;\n        height: 80px;\n        border-radius: 50%;\n        background: rgba(255,255,255,0.1);\n    }\n    .highlight-box h4 {\n        font-size: 16px;\n        font-weight: 700;\n        margin-bottom: 8px;\n    }\n    .highlight-box p {\n        font-size: 14px;\n        opacity: 0.92;\n        line-height: 1.6;\n    }\n\n    \/* \u2500\u2500 TIMELINE \u2500\u2500 *\/\n    .timeline {\n        position: relative;\n        padding-left: 32px;\n        margin: 24px 0;\n    }\n    .timeline::before {\n        content: '';\n        position: absolute;\n        left: 11px;\n        top: 0;\n        bottom: 0;\n        width: 2px;\n        background: var(--border);\n    }\n    .timeline-item {\n        position: relative;\n        padding-bottom: 24px;\n    }\n    .timeline-item:last-child {\n        padding-bottom: 0;\n    }\n    .timeline-item::before {\n        content: '';\n        position: absolute;\n        left: -26px;\n        top: 4px;\n        width: 14px;\n        height: 14px;\n        border-radius: 50%;\n        background: var(--accent);\n        border: 3px solid var(--accent-light);\n    }\n    .timeline-item h4 {\n        font-size: 14px;\n        font-weight: 700;\n        color: var(--text-primary);\n        margin-bottom: 4px;\n    }\n    .timeline-item .time {\n        font-size: 11px;\n        font-weight: 600;\n        color: var(--accent);\n        text-transform: uppercase;\n        letter-spacing: 0.5px;\n    }\n    .timeline-item p {\n        font-size: 13px;\n        color: var(--text-secondary);\n        margin-top: 4px;\n    }\n\n    \/* \u2500\u2500 ALERT BOX \u2500\u2500 *\/\n    .alert {\n        display: flex;\n        gap: 12px;\n        align-items: flex-start;\n        background: #fffbeb;\n        border: 1px solid #fde68a;\n        border-radius: 12px;\n        padding: 16px 20px;\n        margin: 20px 0;\n    }\n    .alert.info {\n        background: #eff6ff;\n        border-color: #bfdbfe;\n    }\n    .alert-icon {\n        flex-shrink: 0;\n        width: 20px;\n        height: 20px;\n    }\n    .alert p {\n        font-size: 13px;\n        color: var(--text-secondary);\n        line-height: 1.5;\n    }\n\n    \/* \u2500\u2500 FOOTER \u2500\u2500 *\/\n    .footer {\n        padding: 24px 48px;\n        background: var(--bg-cream);\n        border-top: 1px solid var(--border);\n        display: flex;\n        justify-content: space-between;\n        align-items: center;\n    }\n    .footer-left {\n        display: flex;\n        align-items: center;\n        gap: 12px;\n    }\n    .footer-logo {\n        width: 40px;\n        height: 40px;\n        border-radius: 10px;\n        background: linear-gradient(135deg, var(--gradient-from), var(--gradient-to));\n        display: flex;\n        align-items: center;\n        justify-content: center;\n        color: white;\n        font-weight: 800;\n        font-size: 16px;\n    }\n    .footer-info {\n        font-size: 12px;\n        color: var(--text-light);\n    }\n    .footer-info strong {\n        display: block;\n        color: var(--text-primary);\n        font-size: 13px;\n    }\n    .footer-right {\n        text-align: right;\n        font-size: 11px;\n        color: var(--text-light);\n    }\n    .footer-right .disclaimer {\n        font-style: italic;\n        max-width: 280px;\n    }\n\n    \/* \u2500\u2500 PRINT \u2500\u2500 *\/\n    @media print {\n        body { background: white; }\n        .infographie { box-shadow: none; }\n    }\n    <\/style>\n<\/head>\n<body>\n<div class=\"infographie\">\n\n    <div class=\"header\">\n        <div class=\"header-badge\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"4\" y=\"2\" width=\"16\" height=\"20\" rx=\"2\" ry=\"2\"\/><line x1=\"9\" y1=\"6\" x2=\"9\" y2=\"6.01\"\/><line x1=\"15\" y1=\"6\" x2=\"15\" y2=\"6.01\"\/><line x1=\"9\" y1=\"10\" x2=\"9\" y2=\"10.01\"\/><line x1=\"15\" y1=\"10\" x2=\"15\" y2=\"10.01\"\/><line x1=\"9\" y1=\"14\" x2=\"9\" y2=\"14.01\"\/><line x1=\"15\" y1=\"14\" x2=\"15\" y2=\"14.01\"\/><line x1=\"9\" y1=\"18\" x2=\"15\" y2=\"18\"\/><\/svg> Legal Design<\/div>\n        <h1>La SCI Familiale<br>Pourquoi et comment ?<\/h1>\n        <div class=\"subtitle\">Un outil puissant pour g\u00e9rer, transmettre et prot\u00e9ger votre patrimoine immobilier en famille.<\/div>\n    <\/div>\n    <div class=\"content\">\n        <div class=\"intro-box\">\n            La <strong>Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI)<\/strong> familiale permet \u00e0 des membres d’une m\u00eame famille de d\u00e9tenir et g\u00e9rer ensemble un ou plusieurs biens immobiliers. C’est un outil de <strong>gestion<\/strong> et de <strong>transmission<\/strong> particuli\u00e8rement efficace.\n        <\/div>\n\n        <div class=\"section-title\">\n            <div class=\"icon-circle\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><\/div>\n            Les avantages cl\u00e9s\n        <\/div>\n\n        <div class=\"grid\">\n            <div class=\"grid-card\">\n                <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"20 12 20 22 4 22 4 12\"\/><rect x=\"2\" y=\"7\" width=\"20\" height=\"5\"\/><line x1=\"12\" y1=\"22\" x2=\"12\" y2=\"7\"\/><path d=\"M12 7H7.5a2.5 2.5 0 0 1 0-5C11 2 12 7 12 7z\"\/><path d=\"M12 7h4.5a2.5 2.5 0 0 0 0-5C13 2 12 7 12 7z\"\/><\/svg><\/div>\n                <h4>Transmission facilit\u00e9e<\/h4>\n                <p>On transmet des parts sociales (et non un immeuble). Abattements de 100 000 \u20ac \/ enfant applicables. Donation progressive possible.<\/p>\n            <\/div>\n            <div class=\"grid-card\">\n                <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg><\/div>\n                <h4>Gestion simplifi\u00e9e<\/h4>\n                <p>Un g\u00e9rant prend les d\u00e9cisions courantes. Pas besoin de l’accord de tous pour chaque acte. \u00c9vite les blocages de l’indivision.<\/p>\n            <\/div>\n            <div class=\"grid-card\">\n                <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg><\/div>\n                <h4>Protection du patrimoine<\/h4>\n                <p>Les biens appartiennent \u00e0 la soci\u00e9t\u00e9, pas aux associ\u00e9s. Prot\u00e8ge contre les al\u00e9as personnels (divorce, dettes…).<\/p>\n            <\/div>\n            <div class=\"grid-card\">\n                <div class=\"card-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"4\" y1=\"10\" x2=\"16\" y2=\"10\"\/><line x1=\"4\" y1=\"14\" x2=\"16\" y2=\"14\"\/><path d=\"M17 4a7 7 0 0 1 0 16\"\/><\/svg><\/div>\n                <h4>Optimisation fiscale<\/h4>\n                <p>Choix entre IR et IS. D\u00e9cote sur la valeur des parts (~10-15 %). D\u00e9membrement possible pour r\u00e9duire l’assiette taxable.<\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"section-title\">\n            <div class=\"icon-circle\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"16\" y1=\"13\" x2=\"8\" y2=\"13\"\/><line x1=\"16\" y1=\"17\" x2=\"8\" y2=\"17\"\/><\/svg><\/div>\n            Cr\u00e9er une SCI : les \u00e9tapes\n        <\/div>\n\n        <div class=\"steps\">\n            <div class=\"step\">\n                <div class=\"step-number\">1<\/div>\n                <div class=\"step-content\">\n                    <h3>R\u00e9daction des statuts<\/h3>\n                    <p>Avec votre notaire : objet social, r\u00e9partition des parts, pouvoirs du g\u00e9rant, clauses d’agr\u00e9ment, modalit\u00e9s de cession.<\/p>\n                <\/div>\n            <\/div>\n            <div class=\"step\">\n                <div class=\"step-number\">2<\/div>\n                <div class=\"step-content\">\n                    <h3>D\u00e9p\u00f4t du capital et immatriculation<\/h3>\n                    <p>D\u00e9p\u00f4t du capital social (pas de minimum), publication d’une annonce l\u00e9gale, immatriculation au Registre du Commerce.<\/p>\n                <\/div>\n            <\/div>\n            <div class=\"step\">\n                <div class=\"step-number\">3<\/div>\n                <div class=\"step-content\">\n                    <h3>Apport ou acquisition des biens<\/h3>\n                    <p>Apport d’un bien existant ou achat par la SCI. Le notaire r\u00e9dige l’acte d’apport ou de vente.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n\n        <div class=\"alert\">\n            <div class=\"alert-icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#f59e0b\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"\/><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"\/><\/svg><\/div>\n            <p><strong>Attention :<\/strong> une SCI implique des <strong>obligations comptables et d\u00e9claratives annuelles<\/strong>. Elle ne doit pas \u00eatre cr\u00e9\u00e9e dans un but exclusivement fiscal (risque de requalification par l’administration).<\/p>\n        <\/div>\n    <\/div>\n\n    <div class=\"footer\">\n        <div class=\"footer-left\">\n            <div class=\"footer-logo\">LG<\/div>\n            <div class=\"footer-info\">\n                <strong>Ma\u00eetre La\u00efla Gssime<\/strong>\n                Notaire \u00e0 Aix-en-Provence\n            <\/div>\n        <\/div>\n        <div class=\"footer-right\">\n            <div class=\"disclaimer\">Document d’information g\u00e9n\u00e9rale. Ne se substitue pas \u00e0 un conseil juridique personnalis\u00e9.<\/div>\n        <\/div>\n    <\/div>\n<\/div>\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>La SCI Familiale \u2014 Ma\u00eetre La\u00efla Gssime, Notaire \u00e0 Aix-en-Provence Legal Design La SCI FamilialePourquoi et comment ? Un outil puissant pour g\u00e9rer, transmettre et prot\u00e9ger votre patrimoine immobilier en famille. La Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI) familiale permet \u00e0 des membres d’une m\u00eame famille de d\u00e9tenir et g\u00e9rer ensemble un ou plusieurs biens immobiliers. C’est […]<\/p>\n","protected":false},"author":1,"featured_media":683,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-design"],"_links":{"self":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=674"}],"version-history":[{"count":3,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/674\/revisions"}],"predecessor-version":[{"id":681,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/674\/revisions\/681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/media\/683"}],"wp:attachment":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}