Civil patrimonial company. Presentation

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Henry Royal

Published on Streamed live on Jan 7, 2023
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Civil property company; presentation 1. A civil company: why do it? 2. How is civil company accounting useful? 3. What are the powers of the company manager? of the partner? of the usufructuary? 4. How to give the broadest powers to a partner? 5. Can a minor child become a partner of a civil company that borrows without the agreement of the guardianship judge? 6. Is it possible to prevent a partner from withdrawing from the company? 7. Parents want to give bare ownership of the shares to their children. Why is it recommended that parents keep shares in full ownership? 8. Who is entitled to the profits? 9. Who is entitled to the dividend: the usufructuary or the bare owner of the shares? 10. Unequal distribution of the dividend: what is the limit? 11. What are the advantages and disadvantages of the partner current account? 12. What is conventional subrogation? What are the tax consequences? 13. Civil company: IR or IS? Corporate tax option: advantages and disadvantages? 14. A partner sells shares in a civil company. The company sells a building. What is the taxation on the capital gain? 15. List two tax disadvantages of the civil company with IR. 16. How to use the civil company to reduce inheritance tax? 17. What is the point of paying the manager? What is the taxation? 18. What questions should be asked before creating a civil company? 19. What clauses should be given special attention?

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