A commercial lease is a rental agreement between a trader, an artisan or a manufacturer that operates a business in a premises, and the owner of those premises.
Individual entrepreneurs can protect their assets so as to ensure that a business bankruptcy does not lead to personal bankruptcy, by making their real estate exempt from attachment.
Capital gains are products of an exceptional nature made by the company as part of an agricultural, artisanal, commercial, industrial, or liberal activity, upon the sale of a capital asset. These are mostly taxable. There are several exemption mechanisms.
