Establish a good relationship with the tenant using these Boat Slip Lease Agreement templates. This agreement contains all the conditions and rules that the tenant must respect during the rental period. Attention: shareholders may be subject to the additional net capital gains tax of 3.8% on the rent they receive from the lease of tangible assets to the company. Net capital gains tax applies to rent (among other categories of income) less correct deductions (regs). Section 1.1411-4(a)(1)(i)). However, rent is exempt from net capital gains tax if it is properly managed from a commercial or commercial activity that is not a passive activity (Regs). Section 1.1411-4(b)). According to the preamble to the definitive provisions of Article 1411, the brightline definitions are not practical because of the different combinations of goods which, in determining whether a rental activity is at the level of a trade or activity provided for in Article 162, are not practical. The exemption also applies to personal property leased with real estate.
However, there is no exemption from DE income when the personal property is leased to a capital company alone (i.e. without real estate). Therefore, when an individual leases equipment to a controlled company, whether it is a company S or a company C, and this equipment is not rented in connection with real estate, all rental income net of the equipment is subject to SE tax. . . .