Frequently asked questions about Entreprise

A question ? Need help ?

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 (...)

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…
See more
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?

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…
See more
I am considering donating shares of an SCI (real estate company) to my children. Does this donation fall under the urban pre-emption right?

No. The urban pre-emption right allows public authorities (municipalities, local communities, etc.) to substitute themselves for the buyer or donee in the case of a transfer of property, such as a sale or donation (Art. L210-1 et seq., Urban Planning Code). Exception: there is no pre-emption right when the donation…
See more

Can't find your question ?

Ask a question to a jurist of Notaires Infos

Notaires-infos

Tél. : 0.892.011.012
(0,80 cts / min.)

Poser une question