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Will the 3 partners be exempt from real estate capital gains? No. Capital gains realized on the sale of the main residence of the seller on the day of the sale are exempt (article 150 U, II-1° of the General Tax Code). When the property is held through a company…
Will the 3 partners be exempt from real estate capital gains? No. Capital gains realized on the sale of the main residence of the seller on the day of the sale are exempt (article 150 U, II-1° of the General Tax Code). When the property is held through a company…
No. To be able to benefit from a deferred salary claim, the descendants of the deceased farmer must be over the age of 18 and participate directly and effectively in the operation. However, they must not have been associated with profits and losses, nor received salaries in cash (L.321-13 C…
Article L. 123-33.-A of the Commercial Code (resulting from the PACTE law) provides that a single digital body replaces the business formalities centers (CFE). Thus, since January 1, 2023, all business formalities (registrations, modifications and cancellations) must be carried out only online via the website of the National Institute of…
...became a partner in the company. Do I have to declare the company's profits? No. When ownership of shares is divided between a usufructuary and a bare owner, it is up to the usufructuary to declare the sums he or she receives from the company's profits (art. 8 CGI), which…
...became a partner in the company. Do I have to declare the company's profits? No. When ownership of shares is divided between a usufructuary and a bare owner, it is up to the usufructuary to declare the sums he or she receives from the company's profits (art. 8 CGI), which…
Yes. Reminder: In the context of their professional activity, a sole proprietor risks their personal assets if the business incurs debts. As an exception, the law provides a mechanism to protect the primary residence by making it automatically unseizable (Article L526-1, paragraph 1 of the Commercial Code). You can also…
Yes, in certain cases. When the sale involves most of the shares in a SCI that owns a property whose sale would itself be subject to the town's right of pre-emption, the town council can exercise this right (art. L.213-1, 3° C. urbanism). Good to know: this right of pre-emption…
Article L. 123-33.-A of the Commercial Code (resulting from the PACTE law) provides that a single digital body replaces the business formalities centers (CFE). Thus, since January 1, 2023, all business formalities (registrations, modifications and cancellations) must be carried out only online via the website of the National Institute of…
Yes. Reminder: In the context of their professional activity, a sole proprietor risks their personal assets if the business incurs debts. As an exception, the law provides a mechanism to protect the primary residence by making it automatically unseizable (Article L526-1, paragraph 1 of the Commercial Code). You can also…
Yes, in certain cases. When the sale involves most of the shares in a SCI that owns a property whose sale would itself be subject to the town's right of pre-emption, the town council can exercise this right (art. L.213-1, 3° C. urbanism). Good to know: this right of pre-emption…
Yes. In accordance with the provisions of the last paragraph of Article L145-9 of the Commercial Code, a notice must be given by extrajudicial act, i.e., by the bailiff. Any leave issued in any other form is void. The nullity of the leave can only be raised by its recipient…
No. To be able to benefit from a deferred salary claim, the descendants of the deceased farmer must be over the age of 18 and participate directly and effectively in the operation. However, they must not have been associated with profits and losses, nor received salaries in cash (L.321-13 C…
No. When the owner of premises for commercial use has notified the tenant of his intention to sell this property, this notification constitutes an offer to sell to the benefit of the tenant. If he accepts it, he has a period of two months to complete the sale, from the…
Yes. In accordance with the provisions of the last paragraph of Article L145-9 of the Commercial Code, a notice must be given by extrajudicial act, i.e., by the bailiff. Any leave issued in any other form is void. The nullity of the leave can only be raised by its recipient…
Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…
No. When the owner of premises for commercial use has notified the tenant of his intention to sell this property, this notification constitutes an offer to sell to the benefit of the tenant. If he accepts it, he has a period of two months to complete the sale, from the…
Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…
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