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SEMINAR 2: SOCIETY LAW AND TAXATION OF IMMOVABLE INCOME
Category
BUSINESS
Subcategory
Legal
Code
JUR007
Training Objectives
Know the ICS's constitution procedures and tax benefits*. Understand the functioning of the ICS*. Understand SCI taxation*. Know the key points of a legal watch.
Training Program
The Société Civile Immobilière (SCI):
Incorporation procedure, tax advantages Form recommended by the EDBM: SARL for real estate use. Legal Tips: Drafting of a partner/shareholder agreement with negotiable exit clause.
Operation of the ICS:
Management: Manager (appointment, revocation, remuneration, authorizations required for an expatriate manager). It’s a name loan.
Documentary obligation (mandatory form of SCI acts).
Accounting management of capital assets.
Capitalization of investors in ICS.
Acquisition of SCI’s stake: capital entry, mainly Malagasy partner.
SCI Taxation:
IR, VAT, IRI/VATI, DE, transfer price documentation.
Determination of the actual taxpayer.
Public Procurement Tax (PMI).
Legal Watch:
Tax Code and Tax Procedure Code following LFI 2023 .
Practical reflection & cases
