Frequently asked questions about Entreprise

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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…

Yes. In civil companies, management may be carried out by someone who is not even a partner (Civil Code, Article 1846).

Yes. In civil companies, management may be carried out by someone who is not even a partner (Civil Code, Article 1846).

...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 ?

My father owned and operated a farm. My brother participated in this activity without being paid but received the profits from the exploitation. Can he claim a deferred salary as part of our father's estate?

I created a family property company (SCI) with my son: I hold usufruct and he holds bare ownership of the shares. Can I be the manager?

I created a family property company (SCI) with my son: I hold usufruct and he holds bare ownership of the shares. Can I be the manager?

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?