Total company tax if you sell in year N — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI ISIS at Exit Ledger (Cum IS at Exit)

This page shows how much company tax is due in total if you sell in a given year, with the profit on the sale taxed in the same brackets as the yearly profit. Result if you sell in year 1: €0.

Where each number comes from

Each link opens the page that calculates that figure.

  1. Profit on the sale (capital gain) Capital Gain
    1. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
  2. Profit the tax office sees, including the sale Pool with Sale
    1. Profit the tax office sees (cumulative) Cumulative Pool
    2. Profit on the sale (capital gain) Capital Gain
  3. Profit after allowed deductions Taxable Profit
Part 1. Capital Gain (reference)

The untaxed capital gain this bracket call is pooled with — full derivation of it (sale price, agency fee, loan payoff costs, depreciation-adjusted net book value) lives on its own page.

Part 2. From the profit including the sale to the amount taxed at salePool with Sale → Taxable Base with Sale

The Profit → Taxable Profit build-up lives on its own Taxable Profit page, and the IS Ledger page picks it up from there into its own Cumulative Pool. This table picks up one step further still: the capital gain is added to the pool, and only what takes the pool above the highest level it had reached before is taxed (the Taxable Base with Sale — a loss carried forward is filled first) — the Pool with Sale derivation also has its own Pool with Sale page.

Year 1: pool with the sale = −€7,273.75 − €14,444.19 (the capital gain) = −€21,717.94; taxable base = max(€0, −€21,717.94 − €0.00 (highest pool before this year)) = €0.00.

YearHighest pool before this year1Pool with Sale2Taxable Profit3Capital Gain4Taxable Base with Sale (loss-floored)5
1€0-€21,718€4,570-€14,444€0
2€0-€12,837€4,821-€10,384€0
3€0-€3,691€5,080-€6,319€0
4€2,627€5,710€5,333-€2,250€3,083
5€7,960€15,361€5,577€1,824€7,401
6€13,537€25,268€5,829€5,902€11,731
7€19,366€35,438€6,087€9,985€16,072
8€25,453€45,877€6,689€13,736€20,425
9€32,141€56,593€6,959€17,492€24,451
10€39,101€67,591€7,238€21,252€28,490
11€46,339€78,879€7,523€25,017€32,541
12€53,862€90,467€7,817€28,788€36,605
13€61,679€102,360€8,119€32,563€40,682
14€69,797€114,569€8,429€36,343€44,772
15€78,226€127,102€8,747€40,129€48,876
16€86,973€139,967€9,661€43,334€52,994
17€96,634€153,171€9,993€46,544€56,537
18€106,627€166,721€10,335€49,759€60,094
19€116,962€180,629€10,687€52,980€63,666
20€127,649€194,903€11,048€56,206€67,254
21€138,697€209,474€11,415€59,362€70,777
22€150,112€224,480€11,847€62,522€74,369
23€161,959€239,936€12,293€65,684€77,977
24€174,252€255,855€12,753€68,850€81,603
25€187,005€272,253€13,228€72,019€85,248
Part 3. How the tax brackets applyThe Bracket Call (Taxable Base → IS → Cum. IS)

Year 1: company tax at sale = the base with the sale is €0.00 — no tax this year: €0.00. Of it, due to the sale: €0.00 − €0.00 (this year's tax without a sale) = €0.00.

Company tax at sale (Year 1)€0IS at Exit
Company tax on the sale profit (of which) (Year 1)€0IS on Gain, decomposition
Total company tax if you sell (Year 1)€0Cum. IS at Exit
YearTaxable Base with Sale (loss-floored)1Company tax at sale (combined)2IS at Exit (combined)Company tax paid through prior year (operating)3Cum. IS (operating, through prior year)Total company tax if you sell4Cum. IS at Exit
1€0€0€0€0
2€0€0€0€0
3€0€0€0€0
4€3,083€462€394€857
5€7,401€1,110€1,194€2,304
6€11,731€1,760€2,031€3,790
7€16,072€2,411€2,905€5,316
8€20,425€3,064€3,818€6,882
9€24,451€3,668€4,821€8,489
10€28,490€4,273€5,865€10,139
11€32,541€4,881€6,951€11,832
12€36,605€5,491€8,079€13,570
13€40,682€6,102€9,252€15,354
14€44,772€6,943€10,470€17,413
15€48,876€7,969€11,734€19,703
16€52,994€8,999€13,046€22,045
17€56,537€9,884€14,495€24,379
18€60,094€10,774€15,994€26,768
19€63,666€11,667€17,544€29,211
20€67,254€12,563€19,147€31,711
21€70,777€13,444€20,804€34,249
22€74,369€14,342€22,517€36,859
23€77,977€15,244€24,294€39,538
24€81,603€16,151€26,138€42,289
25€85,248€17,062€28,051€45,113