Gift-disposal (donation-cession)

Giving shares before selling them: the unrealised capital gain is purged, the beneficiary being taxed, on any resale, only on the increase after the gift, except for shares within 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.