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...
management package
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...
Special status: the ultimate guide [2026]
Statuts Particuliers d'Entreprise: Complete Guide to Specific Legal Forms Choosing a legal structure is a major strategic decision for any entrepreneur. In addition to classic forms such as the SARL (limited liability company) or SAS (simplified joint stock company),...
150 0 b ter: defer your taxes (expert guide)
Article 150-0 B ter of the CGI: Deferral of capital gains taxation When company shares are sold, the capital gain realized is, in principle, immediately taxable. However,article 150-0 B ter of the CGI offers a particularly advantageous tax deferral mechanism. This...