Financial performance multiple

Art. 163 bis H CGI

The ratio between the company’s real value on the sale and its real value when the manager came in, multiplied by three. It sets the portion of the gain that may be taxed as a capital gain under article 163 bis H.

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.