Shareholder current account — map — T2 in Melun — SCI à l’IS · ID 01SCI IS
How the money you lend the company (compte courant d'associé) moves in year 15, with your numbers: the interest runs on the opening balance, you pay your personal tax on it and lend the rest straight back, payments after the purchase join it, and the company deducts all or part of the interest. Everything owed is repaid to you first, tax-free, at the sale.
- The balance
- The interest and your tax
- The deductible part
- the result
- nothing this year
Year 15: your compte courant goes from €30,137 to €30,367 — €0 of interest lent back (after your €0 tax) and €230.05 of payments after the purchase; the company deducts €0 of interest.
What this calculation leaves out
- No cap on the deductible rate is set for the company: all the interest is deducted (the legal cap of CGI art. 39-1-3° can be entered in the company settings).
- The interest is calculated on the opening balance only: a payment made this year earns interest from next year.
- Nothing is repaid while the company holds the properties: the whole balance is repaid at the sale, out of the money at the sale (already net of the company tax on the sale gain), before the flat tax (PFU) on what is distributed.
- Your tax on the interest is the flat tax (PFU), whatever your income tax bracket.
- Payments after the purchase earn the compte courant rate like the rest of the balance.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.