Assemblée générale : les erreurs qui peuvent coûter cher

▶️ Your new platform dedicated to SCIs is available here: https://sci-ai.app/ ▶️ Need to know more about SCIs or your specific situation? Schedule an appointment with us at the following link: https://calendly.com/sci-ai ▬▬▬▬▬ CONTACT ▬▬▬▬▬ 🌐 https://www.hagnere-patrimoine.fr/ ☎️ Tel: +33 3 74 47 20 18 ▶️ YouTube Channel: https://www.youtube.com/channel/UCqKt... 📄 Areas of Expertise: Tax Optimization Investments Financial Planning Financing Consulting & Advisory The annual general meeting (AGM) of a French real estate investment company (SCI) is a management obligation under Article 1856 of the French Civil Code: the manager must provide an annual report, including approval of the financial statements and a decision on the results, ideally within 6 months of the fiscal year-end. The meeting is convened, in principle, 15 days in advance by registered letter with acknowledgment of receipt, including a precise agenda, accounting documents, and a management report. It can be avoided if all partners are present and waive the formalities. On the day of the meeting, an attendance sheet, votes proportional to shares, and the drafting of minutes recorded in a register are essential. The discharge of liability does not absolve the manager of responsibility in case of misconduct. The allocation of profits depends on the tax regime: in a SCI (Société Civile Immobilière) subject to personal income tax (IR), partners are taxed even without distribution; in an SCI subject to corporate income tax (IS), only distributed amounts are taxed (dividends, flat tax), with reserve requirements and a prohibition on fictitious dividends. The absence of a general meeting exposes the company to significant risks: mismanagement, judicial removal, reclassification as a shell company for tax purposes, tax adjustments, and penalties. Rectification remains possible by reconstructing the financial years, accounts, and minutes retroactively. 00:00 - Intro 00:59 - Mandatory General Meeting 02:44 - Notice of Meeting 04:41 - General Meeting Procedure 06:35 - Allocation of Profits 08:49 - Missing General Meetings #SCI #AG #generalmeeting #RealEstate #Taxation #Assets #RealEstateInvestment #WealthManagement #TaxOptimization #PersonalFinance #Entrepreneurs