MDB Taxation: The Mounting Art to Multiply Your Self-Financing Capacity
'It's not what you gain that counts, it's what you keep.' In a property merchant operation, the tax arbitrage between a BIC (Own Name) structure and a SCI at IS (or SAS) can make your net enrichment vary by 20% to 50% over 5 years, radically influencing the optimal resale delay.
BIC vs IS: The Giants' Combat
Traditionally, the beginner property merchant starts in own name in the BIC (Industrial and Commercial Profits) category. It's simple, but dangerous: your profits add to your other revenues and can quickly push you into a 41% or 45% TMI, making vital a certified business plan.
⚖️ Comparison Table: Crushing Taxation
| Criterion | BIC Regime (IR) | IS Structure (SAS/SARL) |
|---|---|---|
| Tax Rate | Progressive Rate (0% to 45%) | 15% or 25% (Flat) |
| Reinvestment | Amputated margin by IR | Brut cash-flow preserved at 85% |
| Social Contributions | On 100% of profit | Only on paid income |
| Recommendation | Single deal / Test | Professionalization / Growth |
The 'Holding' Strategy
For a property merchant wishing to build an empire, creating a SAS Holding is imperative. The holding owns shares in one or more daughter companies (operation structures). Thanks to the mother-daughter regime, you can remit 95% of the terminated operation's margin to the holding to finance the next deal's down payment, without paying personal Flat Tax.
🔦 Why RenovMatch Integrates Taxation?
Our pricings aren't only technical. We include in your PRO reports an estimation of your real deductible charges so your accountant can optimize your provisions from the site start.
Conclusion: Only Pay What You Must
Tax optimization isn't fraud, it's risk management. A poorly chosen structure is like driving a truck with the brakes on. Automate your tax management with our tools to focus on what you do best: finding real estate gems.