Donation Before Transfer: Tax Optimization and Estate Strategy The transfer of wealth and the sale of assets are major operations in the management of your estate. Pre-sale donation represents a strategy foroptimizing wealth management, enabling you to significantly...
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Interim dividends without a statutory auditor [guide]
Interim dividends without an auditor: conditions and procedure The distribution of an interim dividend is a strategic option for companies wishing to remunerate their associates before the approval of the annual financial statements. This practice, which is governed...
Article 150 0 b ter cgi : complete guide [2026]
Article 150-0 B ter of the French General Tax Code: Tax optimization for contributions of securities Article 150-0 B ter of the French General Tax Code is a major tax measure for company directors and shareholders. It allows the deferral of capital gains tax on the...
Contribution-cession: optimize without risk [guide].
Transfer of ownership: Tax optimization of business transfers The contribution-assession is a tax-advantaged mechanism enabling managers and partners to sell their company shares while benefiting from a substantial deferral ofcapital gains tax. Thisasset optimization...