Fiscalité
Pass-Through SCI
Real Estate Civil Company subject to Income Tax
Definition
The baseline operational tax setup for an SCI, characterized by fiscal transparency. The corporate structure yields no tax itself; profits or deficits flow directly to individual shareholders' income returns.
FR
SCI à l'IR
Société Civile Immobilière à l'Impôt sur les Revenus
Keywords
sci irtransparence fiscaleimpot sur le revenusuccessionplus value