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The company that is not taxed

A way to check what has landed — no marks, no account · 1 section · 168 words · 3 min

Test yourself

Question 1 of 3

Who pays the tax on the result of a property partnership not subject to corporation tax?

The company itselfEach partner, on their share of the resultThe manager alone

Question 2 of 3

How is the 15 000 € micro-foncier threshold assessed?

On directly received rents aloneOn the partner's gross income, including their share in the company's receiptsOn the company's result

Question 3 of 3

At what rate is the property capital gain of a translucent company taxed?

25 % of corporation tax19 % of income tax and 17.2 % of social leviesA 30 % flat levy

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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.