Frequently asked questions about Entreprise

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My mother is a widow, and I am her only child. She received the ASPA (non-contributory provident benefit). Will I have to repay this assistance when she passes away?

Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…
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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?

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…
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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?

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…
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