que faire lors de la fin de vie d'une sci
qu'advient il juridiquement, comptablement d'une sci qui arrive en fin de durée (15 ans) ?
Quelles sont les démarches à entreprendre ?
- Rubrique : fiscalité entreprise
- Réponses : 5
- Idebilly
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Bonjour,
D’après mes renseignements, lors de la dissolution d’une SCI, il faut faire en une publicité, faute de quoi elle est inopposable aux tiers. Cette publicité a pour objectif :
- l’insertion, dans le mois de la dissolution, dans un journal d’annonces légales ;
- le dépôt au greffe du tribunal de commerce des PV d’assemblée décidant de la dissolution et désignant le ou les liquidateurs ;
- la demande d’inscription modificative, dans le délai d’un mois, au greffe du tribunal de commerce ou elle est immatriculée ;
- l’obligation de faire figurer la mention « société en liquidation » ainsi que le nom des liquidateurs, sur tous les documents émanant de la société et destinés aux tiers, à compter de la dissolution.
Lorsque la dissolution est accomplie, la SCI doit être liquidée et les dettes, le capital social ainsi que l’actif doivent être réglées. Quant à l’actif net restant, celui-ci sera partagé entre les associés.
Cordialement
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When a Société Civile Immobilière (SCI) reaches its 15-year term, it must either extend its duration or dissolve. Legally, the partners should hold a meeting to decide. Accounting-wise, assets should be valued, and any outstanding debts settled. Ensure compliance with tax obligations. For communication, consider whatsapp plus yukle for coordination.
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When a SCI (real estate investment company) reaches the end of its fixed term, usually fifteen years, it enters a legal process known as dissolution. This does not mean the company closes instantly, but its normal operations stop while partners decide whether to extend its duration or move toward full closure. A formal general meeting must be held where all partners vote on this decision. If dissolution is chosen, a liquidator is appointed to sell real estate assets, recover pending payments, clear debts, and settle all legal responsibilities linked to the SCI.
From an accounting point of view, final financial statements must be prepared to show a clear picture of assets, liabilities, property value, and remaining funds. Taxes related to capital gains and property sales must be paid before any profits are shared. After all obligations are fulfilled, the remaining balance is distributed among partners according to their ownership shares, and the SCI is then removed from the commercial register.
If partners wish to continue the SCI, they must apply for an extension and update legal records before the expiry date. Proper planning avoids legal issues and financial risk. In a similar structured way, a professional marriage bureau also focuses on stability, clear planning, and responsible handling of long term commitments, ensuring that relationships are built on trust, balance, and careful guidance.
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