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All heritage professionals today face the same question: should it stay its rental investment in a real estate company (SCI) subject to the corporate income tax

SCI : and if you opt for the corporate income tax ?

All heritage professionals today face the same question: should it stay its rental investment in a real estate company (SCI) subject to the corporate income tax

SCI : and if you opt for the corporate income tax ?

All heritage professionals today face the same question: should it stay its rental investment in a real estate company (SCI) subject to the corporate income tax? And for good reason: "there are almost only advantages to be subject to the tax on companies, rather than to acquire a property directly or through an SCI classic, under the taxation of income from land," says Olivier Nigen, managing director of the Arkéa Banque Privée. The reason is mainly due to the weight of the tax, much lower for companies than for individuals.

1 Why the land revenue are not a good option?

Whether directly or through an SCI is subject to tax on income (IR), the rents received are in addition to the current income of the associated (calculated pro rata of their participation in the capital of the SCI) and are taxed according to their portion of marginal taxation. For taxpayers subject to the highest rate ...

Publish Date : 25 Mayıs 2019 Cumartesi 00:00

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