Module 18 min890 wordsFree — no account
The company that is not taxed
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 106 words · 1 min
Worked example
The two partners of the 24 000 € unit
An annual rent of 24 000 €, two equal partners: a 12 000 € share each. The first holds nothing but shares in this company: the micro-foncier regime is closed to them whatever the amount, and they carry their share under the actual regime on line 4BA of their 2042, with no 2044 at all. The second also owns a flat let for 9 000 €: owning directly, they meet the first condition, but their 21 000 € passes 15 000 € — so they come under the actual regime and report their share on a 2044.
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