Profit the tax office sees, including the sale — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI 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: €272,253.
Where each number comes from
Each link opens the page that calculates that figure.
- Profit the tax office sees (cumulative) Cumulative Pool
- Profit after allowed deductions Taxable Profit
- Interest on the money you lent your company Compte Courant
- Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
- Savings account for the rent you keep (below €0 = cash borrowed from your other properties or a lender) Reinvestment/Financing Account
- Rent kept after all costs (cash flow) Cash Flow
- Interest paid to you by the company Compte-Courant Cash Effect
- Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
- Company tax paid each year IS Ledger
- Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
- Interest on the money you lent your company Compte Courant
- Profit after allowed deductions Taxable Profit
- Profit on the sale (capital gain) Capital Gain
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 = €200,233.34 + €72,019.47 (the capital gain) = €272,252.82; taxable base = max(€0, €272,252.82 − €187,004.97 (highest pool before this year)) = €85,247.85.
| Year | Cumulative Pool1 | Capital Gain2 | Pool with Sale3 | Highest pool before4 | Taxable Base with Sale5 |
|---|---|---|---|---|---|
| 1 | -€7,274 | -€14,444 | -€21,718 | €0 | €0 |
| 2 | -€2,453 | -€10,384 | -€12,837 | €0 | €0 |
| 3 | €2,627 | -€6,319 | -€3,691 | €0 | €0 |
| 4 | €7,960 | -€2,250 | €5,710 | €2,627 | €3,083 |
| 5 | €13,537 | €1,824 | €15,361 | €7,960 | €7,401 |
| 6 | €19,366 | €5,902 | €25,268 | €13,537 | €11,731 |
| 7 | €25,453 | €9,985 | €35,438 | €19,366 | €16,072 |
| 8 | €32,141 | €13,736 | €45,877 | €25,453 | €20,425 |
| 9 | €39,101 | €17,492 | €56,593 | €32,141 | €24,451 |
| 10 | €46,339 | €21,252 | €67,591 | €39,101 | €28,490 |
| 11 | €53,862 | €25,017 | €78,879 | €46,339 | €32,541 |
| 12 | €61,679 | €28,788 | €90,467 | €53,862 | €36,605 |
| 13 | €69,797 | €32,563 | €102,360 | €61,679 | €40,682 |
| 14 | €78,226 | €36,343 | €114,569 | €69,797 | €44,772 |
| 15 | €86,973 | €40,129 | €127,102 | €78,226 | €48,876 |
| 16 | €96,634 | €43,334 | €139,967 | €86,973 | €52,994 |
| 17 | €106,627 | €46,544 | €153,171 | €96,634 | €56,537 |
| 18 | €116,962 | €49,759 | €166,721 | €106,627 | €60,094 |
| 19 | €127,649 | €52,980 | €180,629 | €116,962 | €63,666 |
| 20 | €138,697 | €56,206 | €194,903 | €127,649 | €67,254 |
| 21 | €150,112 | €59,362 | €209,474 | €138,697 | €70,777 |
| 22 | €161,959 | €62,522 | €224,480 | €150,112 | €74,369 |
| 23 | €174,252 | €65,684 | €239,936 | €161,959 | €77,977 |
| 24 | €187,005 | €68,850 | €255,855 | €174,252 | €81,603 |
| 25 | €200,233 | €72,019 | €272,253 | €187,005 | €85,248 |