{"id":8749,"date":"2026-05-04T14:05:52","date_gmt":"2026-05-04T12:05:52","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/150-0-b-ter-contribution-titres-guide-complet-currentyear\/"},"modified":"2026-05-04T14:05:52","modified_gmt":"2026-05-04T12:05:52","slug":"150-0-b-ter-contribution-titres-guide-complet-currentyear","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/150-0-b-ter-contribution-titres-guide-complet-currentyear\/","title":{"rendered":"150 0 b ter contribution titres : guide complet 2026"},"content":{"rendered":"\n \n        <h1>Article 150-0 B ter of the CGI: Tax treatment of contributions of securities<\/h1>\n        \n        <div id=\"Zloop-content\">\n        <p>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, under<strong>article 150-0 B ter of the General Tax Code<\/strong>. Under certain conditions, this system allows you to defer taxation on the <a href=\"https:\/\/www.altertax-avocats.com\/impot-sur-les-plusvalues\/\">capital gain<\/a> realized at the time of the transfer. You need to master these rules to optimize your restructurings and avoid immediate taxation. This provision is in line with the principle of tax neutrality for share swaps.    <\/p><h2>What is article 150-0 B ter of the CGI?<\/h2><p>Article 150-0 B ter of the French General Tax Code, introduced by the Finance Act for 2000, introduces a <strong>tax deferral<\/strong> system applicable to capital gains realized on the contribution of securities to a company. This mechanism applies to individuals who transfer company shares to another company. Without this system, the capital gain recognized at the time of the contribution would be immediately taxable in the year of realization, with application of the 30% flat tax (12.8% income tax and 17.2% social security contributions).  <\/p><p>Tax deferral means that you do not immediately pay the 30% capital gains tax. Taxation is deferred until a triggering event occurs, generally the subsequent sale of the securities received in exchange. This system applies automatically, unless you choose otherwise, provided you meet all the legal conditions. The <a href=\"https:\/\/www.altertax-avocats.com\/declaration-dimpot\/\">tax return<\/a> must explicitly mention the contribution transaction and the deferral requested, thus facilitating restructuring operations without penalizing taxpayers.   <\/p><h2>Conditions for application of the tax deferral<\/h2><p>To benefit from the tax deferral provided for in article 150-0 B ter, you must comply with <strong>strict conditions<\/strong> that you must check before any transaction. These conditions concern the nature of the securities contributed, the status of the beneficiary company and the obligation to retain them. <\/p><p><strong>The three cumulative conditions are as follows:<\/strong><\/p><ul>\n<li><strong>Nature of securities contributed<\/strong>: the contribution must involve securities in companies subject to corporate income tax (shares in SA or SAS, SARL units, investment certificates).<\/li>\n<li><strong>Eligible recipient company<\/strong>: the company receiving the contribution must be subject to corporation tax in France, in a member state of the European Union (27 countries) or in a state of the European Economic Area (Norway, Iceland, Liechtenstein) that has signed a tax treaty with France.<\/li>\n<li><strong>Retention of securities received<\/strong>: you must retain the securities received as consideration for the contribution, as their disposal triggers taxation of the capital gain initially deferred.<\/li>\n<\/ul><p><strong>Here&#8217;s a concrete example:<\/strong> you own shares in an operational SAS, which you contribute to a newly-created holding company subject to corporation tax. If all the conditions are met, the capital gain arising on this contribution is automatically tax-deferred until the subsequent sale of the holding company&#8217;s shares. <\/p><p><strong>Special cases and exclusions:<\/strong> certain situations fall outside the scope of article 150-0 B ter. Contributions to companies located in non-cooperative countries are systematically excluded from the scheme. Contributions made as part of a business transfer may be covered by other, more favorable tax regimes, notably the <a href=\"https:\/\/www.altertax-avocats.com\/pacte-dutreil-et-entreprises-familiales-le-duo-gagnant\/\">Dutreil pact<\/a>. You need to analyze each transaction on a case-by-case basis to identify the optimal regime.   <\/p><p>Contributions to holding companies call for particular vigilance. The tax authorities carefully examine the economic substance of such transactions. A purely fiscal arrangement, with no real economic justification, risks being requalified as an <a href=\"https:\/\/www.altertax-avocats.com\/en\/abus-de-droit\/\">abuse of rights<\/a>. Failure to comply with these conditions will result in immediate taxation of the capital gain.   <\/p><h3>Special cases and exclusions<\/h3><p>Certain special situations fall outside the scope of article 150-0 B ter. Contributions made as part of a business transfer may fall within the scope of the<strong>contribution-sale<\/strong> regime provided for under article 150-0 B bis of the CGI, which offers a tax deferral under specific conditions, or the Dutreil pact for family transfers. You need to compare these schemes to identify the one best suited to your situation.  <\/p><p>Contributions to <strong>holding companies<\/strong> call for particular vigilance. The tax authorities examine the economic substance of these structures: active portfolio management activity, dedicated human and material resources, effective governance. A purely passive holding company, created for no other purpose than tax optimization, exposes the transaction to the risk of the tax deferral being called into question.  <\/p><h2>Calculation of deferred capital gains<\/h2><p>The capital gain carried forward is calculated according to the following formula: <strong>PV = Contribution value &#8211; (Acquisition price + Expenses)<\/strong>. In concrete terms, if you acquired shares for \u20ac100,000 and contributed them at a value of \u20ac500,000, the deferred capital gain would be \u20ac400,000. This contribution value must be determined on the day of the transaction. A valuation report by an independent expert is strongly recommended, using recognized methods such as discounted cash flow (DCF), the comparable method or revalued net assets. The purchase price includes the initial purchase price plus <a href=\"https:\/\/www.altertax-avocats.com\/frais-reels-deductibles\/\">acquisition costs<\/a>. If you have acquired the shares free of charge (gift, inheritance), the acquisition price corresponds to the value used to calculate transfer duties. You must keep all proof of this valuation.      <\/p><p>The deferred capital gain remains attached to the securities received in exchange, and will be taxed on their subsequent sale. You must then calculate the taxable capital gain taking into account the initial acquisition price of the securities contributed, which ensures that the capital gain initially deferred will actually be taxed. In the event of <strong>partial disposal of<\/strong> the securities received, the FIFO rule (First In, First Out) applies: the securities disposed of are deemed to be those acquired or subscribed to at the earliest dates, enabling the tax deferral to be released progressively.  <\/p><h3>Duration and end of deferral<\/h3><p>The tax deferral provided for in Article 150-0 B ter has <strong>no time limit<\/strong>. Unlike the deferral of taxation under article 150-0 B bis, you can hold the securities received in exchange indefinitely without triggering taxation, as long as no triggering event occurs. This absence of a time limit is a major advantage of the scheme.  <\/p><p>The deferral expires on the occurrence of one of the following <strong>triggering events<\/strong>, in order of practical importance: the sale for valuable consideration of the securities received in exchange, the donation of the securities, or the transfer of the tax residence outside France. Tax is then due for the year in which the event occurs, at the flat rate of 30% (flat tax) or, alternatively, at the progressive income tax rate. <\/p><p>The death of the taxpayer is a special case: it puts an end to the tax deferral <strong>without immediate taxation<\/strong>. The heirs take over the shares at their value on the day of death, which definitively wipes out the deferred capital gain. This rule represents a considerable asset advantage, and often justifies a strategy of holding on to the shares until death, with a view to passing them on to the family.  <\/p><h2>Reporting obligations and formalities<\/h2><p>Application of the Article 150-0 B ter regime requires compliance with <strong>specific reporting formalities<\/strong> from the year in which the contribution is made. You must mention the transaction on your tax return by completing form n\u00b02074: box 7XX to indicate the contribution value of the securities, box 7XY for the amount of the capital gain carried forward, and the identification details of the beneficiary company (name, SIREN). The company receiving the contribution must also comply with certain additional obligations: informing the tax authorities of the transaction and keeping a detailed register of contributions received. These cross-referenced obligations enable the tax authorities to monitor the evolution of capital gains carried forward.   <\/p><p>Failure to declare, or incomplete declaration, carries <strong>significant tax penalties<\/strong>. The tax authorities may impose a fine of 5% of the value of the undeclared or inadequately declared securities, raised to 10% in cases of manifest bad faith. If the tax deferral is called into question, the capital gains tax is payable immediately, plus interest for late payment. The tax authorities have three years from the year of declaration to check compliance with these obligations.   <\/p><h2>Relationship with other tax systems<\/h2><p>Article 150-0 B ter is linked to other tax arrangements applicable to securities transactions. The main alternative is the<strong>contribution-sale<\/strong> regime provided for under article 150-0 B bis, which offers a tax deferral but requires reinvestment of at least 60% of the sale price within 24 months. Conversely, article 150-0 B ter provides a simple tax deferral with no reinvestment obligation. You need to compare these two regimes to choose the one best suited to your project. The business capital gains regime may also apply when the contributed securities fall within the scope of business assets. Since 2018, the flat tax has abolished allowances for length of ownership on capital gains on securities, except for retiring executives who benefit from the reinforced allowance of article 150-0 D ter (exemption up to \u20ac500,000).     <\/p><p>In terms of <a href=\"https:\/\/www.altertax-avocats.com\/en\/fiscalite-internationale\/\">international taxation<\/a>, Article 150-0 B ter may interact with bilateral tax treaties. A cross-border contribution raises issues of territoriality and permanent establishment that require in-depth analysis. The beneficiary company must be located in France or a member state of the European Union for the deferral to apply. Transfers to non-cooperative jurisdictions are expressly excluded from the scheme.   <\/p><h2>Tax risks and litigation<\/h2><p>Applying the deferral system entails <strong>tax risks<\/strong> that need to be identified and managed. The first point to watch is the valuation of the securities contributed: according to administrative doctrine (BOFiP-RPPM-PVBMI-30-10-60), an over- or undervaluation of more than 20% of the real value is liable to a tax reassessment. The main grounds for dispute also concern failure to declare the deferral on form n\u00b02074. You must have solid documentation justifying the value retained, ideally validated by an independent expert, and keep all supporting documents for the duration of the deferral.   <\/p><p>In the event of a tax reassessment, the tax authorities have a three-year recovery period from the year of declaration, extended to ten years in the event of deliberate failure to comply. You have two years from the date of assessment to contest a tax assessment. Recent case law shows that disputes mainly concern the qualification of the transaction and the economic reality of the contribution. The assistance of a specialized tax lawyer is therefore essential to effectively defend your interests, particularly during the adversarial phase of the audit or before the administrative courts.   <\/p><h2>Tax optimization and wealth management strategies<\/h2><p>Article 150-0 B ter is a powerful <strong>tax optimization tool<\/strong> for restructuring your assets. A concrete example: you transfer shares in an operating company to a family holding company, generating a capital gain of \u20ac1 million. Without Article 150-0 B ter, you would immediately have to pay \u20ac300,000 in tax (at the flat rate of 30%). With tax deferral, this taxation is deferred, allowing you to keep all your capital to pursue your wealth management strategy. Holding on to the shares until death definitively purges the capital gain, with your heirs taking over the shares at their value on the day of death.    <\/p><p>Combining the contribution of shares with the <a href=\"https:\/\/www.altertax-avocats.com\/en\/pacte-dutreil-and-family-businesses-a-winning-combination\/\">Pacte Dutreil<\/a> further optimizes the transfer: the deferral of capital gains tax is combined with a 75% reduction in gift or inheritance tax on the value of the shares transferred. On a transfer of \u20ac2 million, this combination generates overall tax savings of over \u20ac700,000. This strategy requires planning 3 to 5 years in advance of the intended transfer, in particular to comply with the collective and individual retention commitments required by the Pacte Dutreil. Specialized legal support secures these complex arrangements and guarantees their compliance with administrative doctrine.   <\/p>\n        <\/div>\n        <div id=\"FAQ-Zloop\">\n        <div>\n<h2>Frequently asked questions<\/h2>\n<p>Article 150-0 B ter of the French General Tax Code raises many questions for taxpayers contemplating a contribution of securities. Here are the answers to the most frequently asked questions about this tax deferral regime. <\/p>\n<h3>What is article 150-0 B ter of the CGI?<\/h3>\n<p>Article 150-0 B ter of the French General Tax Code establishes a tax deferral system applicable when shares are transferred to a company controlled by the transferor. This system defer taxation of the capital gain realized at the time of the contribution, in contrast to the ordinary law system which taxes this capital gain immediately. The deferral ends when the shares received as consideration for the contribution are sold, bought back or cancelled.  <\/p>\n<h3>What are the conditions for tax deferral?<\/h3>\n<p>To benefit from the Article 150-0 B ter regime, several conditions must be met: the contributor must hold at least 10% of the rights in the corporate profits of the company whose securities are contributed, control the company receiving the contribution, and hold the securities received in exchange for at least three years. The securities contributed must also have been held for at least three years. If these conditions are not met, the deferral will be revoked.  <\/p>\n<h3>What is the difference between article 150-0 B ter and article 150-0 B of the CGI?<\/h3>\n<p>Article 150-0 B of the French General Tax Code applies to contributions of securities made as part of an exchange with a balancing payment, with no requirement for control of the recipient company. Article 150-0 B ter, on the other hand, requires the contributor to control the recipient company, and imposes stricter holding conditions. Article 150-0 B ter offers a more flexible tax deferral but requires effective control of the receiving company, while article 150-0 B allows a simple tax deferral in exchange transactions.  <\/p>\n<h3>How does tax deferral under article 150-0 B ter work?<\/h3>\n<p>The deferral mechanism consists of deferring taxation of the capital gain recognized at the time of the transfer until the occurrence of a triggering event. The capital gain is not erased, but put on hold. It will be taxed on the sale of the securities received in exchange, their repurchase by the company, their cancellation, or in the event of loss of control of the beneficiary company. Tax is then payable at the rate in force at the time of the triggering event, in accordance with the <a href=\"https:\/\/www.altertax-avocats.com\/en\/impots-sur-le-revenu\/\">income tax<\/a> rules applicable to capital gains on securities.   <\/p>\n<h3>When is the deferred capital gain taxable?<\/h3>\n<p>The deferred capital gain is taxed in the event of several events: the sale for valuable consideration of the securities received in exchange for the contribution, the repurchase of these securities by the issuing company, their cancellation, the donation of the securities, the transfer of the tax residence outside France, or the loss of control of the company benefiting from the contribution. The death of the contributor also entails the end of the deferral, but in certain cases the heirs may benefit from an exemption. <\/p>\n<h3>What are the risks of non-compliance?<\/h3>\n<p>Failure to comply with the conditions of article 150-0 B ter will result in immediate cancellation of the tax deferral. The initially deferred capital gain then becomes taxable, with late payment interest calculated from the date of the initial contribution. Tax penalties may also apply in the event of deliberate non-compliance, although <a href=\"https:\/\/www.altertax-avocats.com\/degrevement-fiscal\/\">tax relief<\/a> may be sought in certain situations. It is therefore essential to scrupulously respect the conditions of ownership and control, and to declare any event likely to call into question the deferral.   <\/p>\n<h3>Is it necessary to be accompanied by a professional for this type of operation?<\/h3>\n<p>The complexity of the Article 150-0 B ter regime, and the financial risks associated with misapplication, amply justify the assistance of a specialist <a href=\"https:\/\/www.altertax-avocats.com\/avocat-fiscaliste-aix-en-provence\/\">tax lawyer<\/a>. An expert will be able to provide legal certainty for the transaction, check that all conditions are met, optimize the structuring of the contribution and anticipate potential triggering events. This support helps avoid costly mistakes and maximize the tax benefits of the scheme.  <\/p>\n<\/div>\n        <\/div>\n        <div class=\"arianezloopglobale\">\n        <h2 class=\"articlesConnexesZloop\">Related articles<\/h2>\n        <div id=\"arianezloop\">\n            <p><a href=\":\/\/\/www.altertax-avocats.com\/\"><span class=\"parentarianezloop\">Www.Altertax Avocats.Com<\/span><\/a><\/p>\n            <div id=\"ariane-enfant\">\n            <p><a href=\"www.altertax-avocats.com\/150-0-b-ter-apport-titres\"><span class=\"parentarianezloop\">150 0 B Ter Securities contribution<\/span><\/a><\/p>\n            <ul>\n            \n            <\/ul>\n            <\/div>\n            <\/div>\n        <\/div>\n        \n","protected":false},"excerpt":{"rendered":"<p>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, underarticle 150-0 B ter of the General Tax Code. Under [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[386],"tags":[],"class_list":["post-8749","post","type-post","status-publish","format-standard","hentry","category-abus-de-droit-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>150 0 b ter contribution titres : guide complet 2026 - Altertax Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.altertax-avocats.com\/en\/150-0-b-ter-contribution-titres-guide-complet-currentyear\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"150 0 b ter contribution titres : guide complet 2026 - Altertax Avocats\" \/>\n<meta property=\"og:description\" content=\"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, underarticle 150-0 B ter of the General Tax Code. 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The French legislator has introduced a specific tax regime for this type of transaction, underarticle 150-0 B ter of the General Tax Code. 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