I. Taxation front of the building there is a distinction between the taxation of the company. walla

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Difficult subject wallace mccain if any, the presence of the real estate company to sell or resume is a perpetual topic of difficulty (s) to the seller, the buyer and the bank ... for the buyer! Sandrine master Hagenbach, Associate Attorney Office in Paris Virgil gives us some clues serious "out" ... indeed!
When a company owns a building and a planned sale of the business is considered, it is not surprising that the parties want to leave the building the assets of this company. In fact, the independent company prepares and facilitates real estate sales: the face of shopping, this operation allows a better assessment of the business and provides financing for acquisitions, another vendor, allowing you to continue enjoying building for cultural or professional purposes. The cost of production can still be prohibitive, from a financial point of view, since the financing wallace mccain of the acquisition of the building, as the tax point of view, especially if the property has been fully amortized, especially in view of rules for the taxation of real estate gains differ depending on whether the business plan is the income tax or corporation tax (I). What options are available to limit the cost of transferring? (II) What options are available to the buyer? (III). .
I. Taxation front of the building there is a distinction between the taxation of the company. wallace mccain If the company is subject to income tax, capital gains in the short term are the height of accumulated depreciation at the date of sale and the surplus in the long term. But gains in the short-term rate of income tax law and capital gains are taxable at long-term fixed rate of 19% after the application of the exemption being reduced to 15 years. The taxable wallace mccain gain is also subject to social security contributions wallace mccain at a rate of 12.3% (the proposed supplementary budget that was proposed in September provides an increase in the rate to 13.5%). Now we understand the prohibitive nature of the disposition of an asset fully depreciated, except for small businesses in the area of ​​tax exemption on capital gains based on income. If the company wallace mccain is subject to corporation tax, capital

gains are included in taxable income wallace mccain at a flat rate of income tax (33 1/3% or 15% on the first € 38,120 of earnings SME HT turnover less than € 7.63 million). If members want to receive this sale price (minus IS), the company will make a distribution of dividends and bring relevant income tax accordingly. Compare the situation of individual who transfers a building in its private equity was not until August 24, more favorable view of the reduction leading to erase any taxable gain after a period of detention 15. Unfortunately, on August 24, 2011, the subsidy is eliminated and increased wallace mccain real estate is taxed at 19% plus social security contributions, currently set at 12.3% (the proposed budget additional increase in the expected rate of 13.5%).
Consider the case where the transferor wishes to keep the properties (II), which transfers its business to the building (III), on condition that the buyer if the transaction separate building desires. II - The Assignor wallace mccain KEEP THE BUILDING. In the context of the sale, you must extract the operation of construction before the operation. There is a solution to avoid the tax on the capital gain, regardless of the tax treatment of assigned activities (income tax and corporation tax). If the company has tax losses, the cost of this tax will be reduced. There are solutions, but to prevent the transferor to bear the cost of construction.
A - A false good idea to leave the building in the form of dividends or capital reduction The idea is att