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Fiscalité

Pass-Through SCI

Income Tax Bound Real Estate Pass-Through Corporate Structure

Definition

The default transparent corporate status for standard family holdings, where structural operational tax burdens or deductions flow directly into the shareholders' private individual tax returns.

FR

SCI à l'IR

Société Civile Immobilière soumise à l'Impôt sur le Revenu

Keywords

sci irtransparence fiscaleimpot sur le revenurevenus fonciersdeclaration 2044