Profit the tax office sees, including the sale — T2 in Melun — SCI à l’IS · ID 01SCI ISPool with Sale

This page shows how the profit on a sale is added to the profit the tax office sees. Result if you sell in year 25: €101,797.

Where each number comes from

Each link opens the page that calculates that figure.

  1. Profit the tax office sees (cumulative) Cumulative Pool
    1. Profit after allowed deductions Taxable Profit
      1. Interest on the money you lent your company Compte Courant
        1. Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
      2. Savings account for the rent you keep (below €0 = cash borrowed from your other properties or a lender) Reinvestment/Financing Account
        1. Rent kept after all costs (cash flow) Cash Flow
        2. Interest paid to you by the company Compte-Courant Cash Effect
          1. Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
        3. Company tax paid each year IS Ledger
      3. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
  2. Profit on the sale (capital gain) Capital Gain
    1. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation

Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.

Part 1. Profit the tax office sees, plus the profit on the saleCumulative Pool + Capital Gain → Pool with Sale

Year 25: pool with the sale = €14,853.58 + €86,943.32 (the capital gain) = €101,796.89; taxable base = max(€0, €101,796.89 − €11,921.37 (highest pool before this year)) = €89,875.52.

YearCumulative Pool1Capital Gain2Pool with Sale3Highest pool before4Taxable Base with Sale5
1-€18,057-€3,651-€21,707€0€0
2-€18,095€77-€18,017€0€0
3-€18,022€3,809-€14,213€0€0
4-€17,837€7,545-€10,292€0€0
5-€17,539€11,285-€6,254€0€0
6-€17,126€15,028-€2,098€0€0
7-€16,596€18,775€2,180€0€2,180
8-€15,948€22,527€6,579€0€6,579
9-€15,180€26,282€11,102€0€11,102
10-€14,290€30,041€15,751€0€15,751
11-€13,277€33,805€20,527€0€20,527
12-€12,140€37,572€25,432€0€25,432
13-€10,876€41,344€30,468€0€30,468
14-€9,483€45,120€35,637€0€35,637
15-€7,960€48,900€40,940€0€40,940
16-€6,305€52,684€46,379€0€46,379
17-€4,516€56,473€51,957€0€51,957
18-€2,592€60,266€57,675€0€57,675
19-€529€64,064€63,535€0€63,535
20€1,673€67,866€69,539€0€69,539
21€4,018€71,672€75,690€1,673€74,016
22€6,505€75,483€81,988€4,018€77,971
23€9,139€79,298€88,438€6,505€81,932
24€11,921€83,119€95,040€9,139€85,901
25€14,854€86,943€101,797€11,921€89,876