Frequently asked questions about Entreprise

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No. Only private individuals are eligible for this energy renovation subsidy (Article R321-12 of the French Construction and Housing Code).

It depends. The 10-day withdrawal right applies to non-professional buyers (Article L 271-1 CCH). If the SCI’s purpose includes real estate acquisition, it may be deemed professional (Cass. 3rd Civ., 24 Oct. 2012, No. 11-18.774).

...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…

No. Case law holds that “the usufructuary of company shares cannot be recognized as having partner status, which belongs exclusively to the bare owner” (see Cass. Com., advisory opinion, 1 Dec. 2021; Cass. 3rd Civ., 16 Feb. 2022, No. 20-15.164). Moreover, an SCI must have at least two partners (Art…

Frequently asked questions about Entreprise

A question ? Need help ?

How can I pass on my business to my children?

Can a real estate company (SCI) benefit from the “Ma Prime Rénov” renovation subsidy?

I bought a flat through a real estate company (SCI). Does the 10-day cooling-off period apply?

A few years ago, my parents, who were married and living separate and apart, set up an SCI subject to income tax. They were the only two partners. My mother has died, and my father has opted for usufruct. As the bare owner of my mother's shares, I...

I created a non-trading real estate company (SCI) with my son. I want to give him the bare ownership of my shares. Will I retain my status as a partner?