Inasmuch as a civil company

This decision provides important insight into your property law. Here is what it changes for you.

The situation

Inasmuch as a civil real estate company whose object is not the construction of buildings for sale does not fall within the provisions of Article 239-ter of the General Tax Code, and its partners cannot, in the absence of statutory provisions to that effect, be treated as general partners, its manager, who merely receives, like each of the other partners, his or her share of the net rents from the building, the sole asset of the company, the management of which was entrusted to a property manager, and who receives no remuneration in his or her capacity as manager, is not liable for the self-employed workers' family allowance contributions.

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

• Strictly comply with the statutory time limits for appeals
• Keep all supporting documents (title deeds, deeds, correspondence)
• Plan ahead: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.