What the property is worth to you after company tax — T2 in Melun — SCI à l’IS · ID 01SCI ISProperty Networth After IS

This page shows how we get from what the property is worth to you before tax to what it is worth after company tax (IS). Result for year 1: €10,653.

Where each number comes from

Each link opens the page that calculates that figure.

  1. What the property is worth to you (unsold, before tax) Property Networth
    1. Loan paid off (equity built) Equity from Loan
    2. Property value increase Appreciation
    3. 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
        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
            2. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
        2. 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. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
  2. Company tax paid each year IS Ledger
    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. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
    2. 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. 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. What the property is worth to you after company taxProperty Networth After IS

The before-tax figure (its own page) adds the company tax back into the savings account; this page takes it out again. The company tax each year is worked out on the running pool of taxable profit, taxed only on what takes the pool above its highest level so far (a loss is carried forward — Cumulative Pool) — Company tax page.

Year 1: €10,652.77 − €0.00 = €10,652.77.

Year 1: the same from the real account — €6,500.00 + €3,532.77 + €620.00 + €0.00 = €10,652.77.

Before tax — Year 1€10,653
Σ Company tax paid€0
After company tax€10,653Property Networth After IS
YearNetworth before tax1Σ Company tax paid2After company tax3Property Networth After ISReal closing4
1€10,653€0€10,653€0
2€14,890€0€14,890€0
3€19,213€0€19,213€0
4€23,623€0€23,623€0
5€28,124€0€28,124€0
6€32,717€0€32,717€0
7€37,403€0€37,403€0
8€42,186€0€42,186€0
9€47,067€0€47,067€0
10€52,048€0€52,048€0
11€57,132€0€57,132€0
12€62,320€0€62,320€0
13€67,616€0€67,616€0
14€73,022€0€73,022€0
15€78,540€0€78,540€0
16€84,172€0€84,172€0
17€89,922€0€89,922€0
18€95,791€0€95,791€0
19€101,783€0€101,783€0
20€108,151€251€107,900€0
21€114,748€603€114,146€0
22€121,498€976€120,522€0
23€128,403€1,371€127,032€0
24€135,468€1,788€133,680€0
25€142,695€2,228€140,467€0