Capital gain on the sale of shares

Art. 150-0 A CGI

The gain realised by selling shares for more than they were acquired; in principle taxable.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.

Area of practice

Exit tax →
Contribution and sale (150-0 B ter) →

Which related concepts should you know?

Contribution-disposal (apport-cession)
Tax deferral (report d’imposition)
Reinvestment obligation
Roll-over relief (sursis d’imposition)
Purging the capital gain by gift
Gift-disposal (donation-cession)
Timing of the transactions

A question about your situation?

Every situation is unique. Let’s discuss yours during a first, confidential meeting.

Book a consultation