Article 150-0 B ter: Conditions for application of tax deferral Article 150-0 B ter of the French General Tax Code is a key provision in the area of restructuring taxation. It allows taxpayers to benefit from a tax deferral when shares are transferred to a company,...
Equipe de AlterTax Avocats
150 b ter conditions: 2026 expert guide
Application of Article 150-0 B ter of the French General Tax Code Article 150-0 B ter of the French General Tax Code is a major tax provision for transfers of securities. This tax deferral regime allows the deferral of taxation on the capital gain arising from the...
Restructuring taxation: 7 keys to optimization
Restructuring taxation: A comprehensive guide to optimizing your operations Corporate restructuring operations represent decisive strategic moments for your organization. Whether they involve mergers, demergers, partial contributions of assets or share swaps, each...
Restructuring taxation: 7 keys to optimization ✓
Restructuring taxation: A comprehensive guide to optimizing your operations Corporate restructurings are key moments in the life of a company. They involve major tax issues that can have a significant impact on your business assets. Understanding the applicable tax...