Article 150-0 B ter of the CGI: Optimizing the Contribution of Securities Contributing shares to a company is a strategic operation for many managers and investors. The provisions of article 150-0 B ter of the French General Tax Code offer an advantageous tax regime,...
Abus De Droit
150 0 b ter contribution titres : guide complet 2026
Article 150-0 B ter of the CGI: Tax treatment of contributions of securities The contribution of shares to a company is a frequent strategic operation in the life of a company. The French legislator has introduced a specific tax regime for this type of transaction,...
150-0 b ter contribution titres : complete guide 2026
Article 150-0 B ter: Tax deferral on contributed securities Contributing shares to a company is a strategic operation for managers and investors. Article 150-0 B ter of the French General Tax Code offers a particularly advantageous tax deferral system. Under certain...
150 0 b ter securities contribution: conditions & optimization
Article 150-0 B ter of the CGI : Contribution of securities and tax deferral Contributing shares to a company is a strategic tax operation for managers and shareholders. Article 150-0 B ter of the French General Tax Code (CGI) offers a particularly advantageous tax...