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Invest in your own name or in a company ?

We are concerned here with the method of ownership of the property.

There are mainly two methods of holding your future occupied walls: in your own name or in a company.

Invest in your own name

You do not create a company and directly buy the property personally for 100% or in joint possession.

Income then enters your tax return and is taxed according to your personal tax situation.

The advantage in this case is that your capital gain at the time of the transfer is subject to the regime of capital gains on transfer of individuals: this decreases over time until it dies out after 30 years.

Beware of the impact on your personal taxation throughout the ownership of the property.

Invest in society

There is a form of ownership that is similar to investing in your own name while creating a legal structure: the civil real estate company (SCI) to income tax (IR).

Indeed, you create a company, to avoid joint ownership in particular, but you are taxed as in your own name both during the ownership and the transfer.

What remains to us here, is the holding in company subjected to the company tax (IS), that can be through an SCI or a company type SARL or SAS.

When you own the property, you pay a corporate tax like a conventional business by deducting your charges and depreciating your property. However, personally, if you do not receive dividends or income from the company holding the occupied walls, you have nothing to declare in your personal taxes.

During the transfer of the property, your capital gain is calculated in full and in full, there is no reduction as on the capital gain transfer scheme for individuals. The tax impact can be very significant.

For rental investment in society you therefore have the choice between SCI à l'IS and SAS or SARL in particular.

The SAS or SARL will allow you to have a commercial activity and you may have only one partner (SASU or EURL), unlike SCI where you must be two partners.

In conclusion, you must therefore think about your present and future personal situation, your periods of detention and your financial objectives.


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