Frequently asked questions about Entreprise

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…

Yes, in certain cases. When the sale involves most of the shares in a SCI that owns a property whose sale would itself be subject to the town's right of pre-emption, the town council can exercise this right (art. L.213-1, 3° C. urbanism). Good to know: this right of pre-emption…

It depends. The 10-day withdrawal right applies to non-professional buyers (Article L 271-1 CCH). If the SCI’s purpose includes real estate acquisition, it may be deemed professional (Cass. 3rd Civ., 24 Oct. 2012, No. 11-18.774).

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…

Yes. In accordance with the provisions of the last paragraph of Article L145-9 of the Commercial Code, a notice must be given by extrajudicial act, i.e., by the bailiff. Any leave issued in any other form is void. The nullity of the leave can only be raised by its recipient…