The term "Société Civile" refers to a type of legal structure in France that allows individuals to form a partnership for various purposes, such as managing property or conducting business. This structure is often used for family businesses or real estate investments, providing flexibility in management and taxation. In a Société Civile, partners share profits and responsibilities according to their agreements, and the entity itself is not subject to corporate tax. Instead, profits are taxed at the individual level, making it an attractive option for many entrepreneurs and investors in France.