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This book, far from being theoretical, is a very practical tool, a bedside book for managers of real estate companies, tax experts, accountants, lawyers or people wishing to invest in the real estate sector in Cameroon. The study thus presented aimed at elaborating the different legal and administrative procedures during the constitution of a real estate civil company in Cameroon, as well as those related to the parcelling and registration of a real estate transfer.The different procedures for tax optimization thus mentioned are essentially based on the choice of activities of the SCI, in the sense that we have real estate civil companies of a purely civil nature and commercial real estate civil companies.