Setting up a property partnership under income or corporation tax
A company that files without being taxed, an option for corporation tax that only turns irrevocable after the fifth financial year that follows, depreciation that lightens each year and is paid back on resale, and a VAT option that binds for nine years. Three modules on a unit let for 24 000 € and sold for 420 000 €. The text of all three modules is free to read; only the quiz is sold.
Advanced3 modules25 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Understand what fiscal transparency means for a property partnership.
- Locate the 2072 return filed by the company and its deadline.
- Know when a partner fills in a 2044 and when they are excused from it.
- Remember the capital gains regime on the sale of a property held by the company.
- Know that a civil company may opt for corporation tax, and under which text.
- Remember the option deadline and the withdrawal window.
- Apply the two corporation tax rates and their threshold.
- Locate the filing obligations and the treatment of dividends.
- Set the two regimes against each other on length of ownership and resale.
- Know when the special 2044 replaces the ordinary one.
- Locate the VAT option on professional rents and how long it binds.
- Set out the deciding factors, without choosing for the reader.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountThe company that is not taxedWhat you will be able to do
- Understand what fiscal transparency means for a property partnership.
- Locate the 2072 return filed by the company and its deadline.
- Know when a partner fills in a 2044 and when they are excused from it.
- Remember the capital gains regime on the sale of a property held by the company.
- Module 28 minIncluded in the full courseThe option that becomes irrevocableWhat you will be able to do
- Know that a civil company may opt for corporation tax, and under which text.
- Remember the option deadline and the withdrawal window.
- Apply the two corporation tax rates and their threshold.
- Locate the filing obligations and the treatment of dividends.
- Module 38 minIncluded in the full courseWhat depreciation costs on resaleWhat you will be able to do
- Set the two regimes against each other on length of ownership and resale.
- Know when the special 2044 replaces the ordinary one.
- Locate the VAT option on professional rents and how long it binds.
- Set out the deciding factors, without choosing for the reader.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.