Cash you walk away with (after all taxes) — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI ISNet Cash to Associates

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

Total Distributable at Exit's own 3-term assembly lives on Total Distributable Ledger. This Part turns that figure into what associates actually walk away with: the (grown, compounding) compte-courant balance is repaid tax-free first, then the company's one exit tax rate (31.40%) applies to whatever's left.

Year 25: max(€303,947.69 − €76,807.58, €0) = €227,140.11, Impôt = €227,140.11 × 31.40% = €71,321.99.

SCI share capital: €0.00. The money the associates put into the SCI’s capital (capital contributions). Like the compte courant, it comes back to them tax-free at the sale (through a capital reduction or at the liquidation): taxed amount = max(money available at the sale − compte courant owed − share capital, €0). The money put into the company is either compte courant or capital: compte courant + share capital = money put in. An automatic compte courant leaves out the property’s part of the capital by itself; a compte courant typed by hand must exclude it. A company setting (the portfolio’s ⋯ menu), split between the properties in proportion to the money put into the company for each.

Year 25: cash you walk away with = €303,947.69 − €71,321.99 (exit tax) = €232,625.70. Your compte courant repaid first, tax-free: max(min(€303,947.69, €76,807.58), €0) = €76,807.58.