{"id":452,"date":"2018-10-06T22:00:54","date_gmt":"2018-10-06T20:00:54","guid":{"rendered":"https:\/\/christineturlier.com\/lusufruitier-peut-deduire-de-ses-revenus-la-part-du-deficit-correspondant-a-ses-droits-dans-une-societe-de-personnes\/"},"modified":"2018-10-06T22:02:01","modified_gmt":"2018-10-06T20:02:01","slug":"lusufruitier-peut-deduire-de-ses-revenus-la-part-du-deficit-correspondant-a-ses-droits-dans-une-societe-de-personnes","status":"publish","type":"post","link":"https:\/\/christineturlier.com\/en\/lusufruitier-peut-deduire-de-ses-revenus-la-part-du-deficit-correspondant-a-ses-droits-dans-une-societe-de-personnes\/","title":{"rendered":"The usufructuary may deduct from his income the share of the deficit corresponding to his rights in a partnership"},"content":{"rendered":"

The Conseil d'Etat has just ruled that in a partnership holding an immovable, which has not opted for
\ncorporation tax, the usufructuary of those units may, when the result of that partnership is in the red,
\ndeduct from its income the share of the deficit corresponding to its rights.
\nIt concludes that in the event of a break-up of ownership of the shares of a partnership holding a property,
\nwhich has not opted for the tax treatment of capital companies, the usufructuary of such units is subject to
\nthe tax income on the basis of the share of property income corresponding to the rights in the results of
\nthis company that confers its quality. When the result of this partnership is in deficit, the usufructuary
\nmay deduct from its income the portion of the deficit corresponding to its rights (Arr\u00eat du Conseil d\u2019\u00c9tat,
\ndu 28 septembre 2018, n\u00b0\u00a0408029).<\/p>\n","protected":false},"excerpt":{"rendered":"

The Conseil d'Etat has just ruled that in a partnership holding an immovable, which has not opted for corporation tax, the usufructuary of those units may, when the result of that partnership is in the red, deduct from its income the share of the deficit corresponding to its rights. It concludes that in the event of a break-up of ownership […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-452","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nThe usufructuary may deduct from his income the share of the deficit corresponding to his rights in a partnership - Christine Turlier & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/christineturlier.com\/en\/lusufruitier-peut-deduire-de-ses-revenus-la-part-du-deficit-correspondant-a-ses-droits-dans-une-societe-de-personnes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The usufructuary may deduct from his income the share of the deficit corresponding to his rights in a partnership - Christine Turlier & Partners\" \/>\n<meta property=\"og:description\" content=\"The Conseil d'Etat has just ruled that in a partnership holding an immovable, which has not opted for corporation tax, the usufructuary of those units may, when the result of that partnership is in the red, deduct from its income the share of the deficit corresponding to its rights. 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