Frequently asked questions about Entreprise

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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…
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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…
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