SCI Simulator: Income Tax vs Corporate Tax
Compare income tax and corporate tax regimes for your SCI property company: taxation, net yield and estate transmission advantage.
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SCI: income tax or corporate tax?
Income tax: income taxed at partner level (marginal rate + 17.2% social levies). Corporate tax: 15% ≤ €42,500, 25% above, then flat tax 30% on dividends.
SCI corporate tax: depreciation
An SCI under corporate tax can depreciate the property (~80% over 25-30 years). But capital gains are treated as business gains on resale.
SCI and estate planning
Progressive gifting of shares with 10-15% discount, dismemberment, €100,000/parent/child allowance every 15 years.
Frequently asked questions
Switch from income tax to corporate tax?▼
Yes, but irrevocable. The reverse is impossible.
SCI running costs?▼
Setup €500-1,500. Annual €500-1,500.
Creditor protection?▼
No, unlimited liability.
Minimum capital?▼
€1 legally, €1,000-10,000 recommended.
SCI or LMNP?▼
LMNP is simpler. SCI for estate planning and family management.
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