Owning a furnished rental property in a company allows, in particular, to neutralize the tax on rents and to anticipate its transmission. The best-known social form for individuals is the classic real estate company (SCI) The latter must be subject to corporate tax (IS), income tax (IR) being incompatible with furnished activity.
On the flip side, you benefit from attractive taxation: IS at 15% or 25% tax on income, only due if they are distributed (you can encapsulate them until your retirement, for example)