Frequently asked questions about Entreprise

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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…

...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…

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).

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…

Frequently asked questions about Entreprise

A question ? Need help ?

business assets: my lease expires at the end of the year and the owner wants to sell the premises

I am associated with my spouse and my brother in a family SCI subject to IR. With my spouse, we occupy one of the properties of the SCI as our main residence. The SCI has decided to sell this property (...)

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

In 2021, I started a sole proprietorship and registered with the RCS. Several years ago, my parents gave me the bare ownership of a property. Can I include it in the declaration of unseizability?