Profit the tax office sees (cumulative) — T2 in Melun — SCI à l’IS · ID 01SCI ISCumulative Pool
This page shows how the company's taxable profit adds up year after year, minus the purchase fees deducted once, into the running pool the tax is worked out on. Result for year 15: -€7,960.
Where each number comes from
Each link opens the page that calculates that figure.
- Profit after allowed deductions Taxable Profit
- Interest on the money you lent your company Compte Courant
- Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
- Savings account for the rent you keep (below €0 = cash borrowed from your other properties or a lender) Reinvestment/Financing Account
- Rent kept after all costs (cash flow) Cash Flow
- Interest paid to you by the company Compte-Courant Cash Effect
- Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
- Company tax paid each year IS Ledger
- Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
- Interest on the money you lent your company Compte Courant
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.
Part 1. The company's running pool, and this year's taxable baseΣ Taxable Profit → Acquisition Fees (+ declared repairs) → Cumulative Pool → Taxable Base
Year 15: pool = last year's pool + taxable profit = −€9,483.01 + €1,522.88 = −€7,960.13.
Year 15: highest pool before this year = max(€0.00, Year 14's pool −€9,483.01) = €0.00.
Year 15: Taxable base = max(€0, pool − highest pool before) = max(€0, −€7,960.13 − €0.00) = €0.00. The pool is still below its highest level so far, so nothing is taxed — a loss of €7,960.13 (= €0.00 − (−€7,960.13)) is carried forward.
| Year | Taxable profit1 | Acquisition fees2 | Pool3Cumulative Pool | Highest pool before4 | Taxable base5 | Loss carried forward6 |
|---|---|---|---|---|---|---|
| 1 | -€147 | €17,910 | -€18,057 | €0 | €0 | €18,057 |
| 2 | -€38 | €0 | -€18,095 | €0 | €0 | €18,095 |
| 3 | €73 | €0 | -€18,022 | €0 | €0 | €18,022 |
| 4 | €185 | €0 | -€17,837 | €0 | €0 | €17,837 |
| 5 | €298 | €0 | -€17,539 | €0 | €0 | €17,539 |
| 6 | €413 | €0 | -€17,126 | €0 | €0 | €17,126 |
| 7 | €530 | €0 | -€16,596 | €0 | €0 | €16,596 |
| 8 | €648 | €0 | -€15,948 | €0 | €0 | €15,948 |
| 9 | €768 | €0 | -€15,180 | €0 | €0 | €15,180 |
| 10 | €889 | €0 | -€14,290 | €0 | €0 | €14,290 |
| 11 | €1,013 | €0 | -€13,277 | €0 | €0 | €13,277 |
| 12 | €1,138 | €0 | -€12,140 | €0 | €0 | €12,140 |
| 13 | €1,264 | €0 | -€10,876 | €0 | €0 | €10,876 |
| 14 | €1,393 | €0 | -€9,483 | €0 | €0 | €9,483 |
| 15 | €1,523 | €0 | -€7,960 | €0 | €0 | €7,960 |
| 16 | €1,655 | €0 | -€6,305 | €0 | €0 | €6,305 |
| 17 | €1,789 | €0 | -€4,516 | €0 | €0 | €4,516 |
| 18 | €1,925 | €0 | -€2,592 | €0 | €0 | €2,592 |
| 19 | €2,063 | €0 | -€529 | €0 | €0 | €529 |
| 20 | €2,202 | €0 | €1,673 | €0 | €1,673 | €0 |
| 21 | €2,344 | €0 | €4,018 | €1,673 | €2,344 | €0 |
| 22 | €2,488 | €0 | €6,505 | €4,018 | €2,488 | €0 |
| 23 | €2,634 | €0 | €9,139 | €6,505 | €2,634 | €0 |
| 24 | €2,782 | €0 | €11,921 | €9,139 | €2,782 | €0 |
| 25 | €2,932 | €0 | €14,854 | €11,921 | €2,932 | €0 |
Next step: the brackets are applied to the taxable base — the Company tax page. If you sell, the profit on the sale is added to this pool — Pool with sale.