Preferential merger regime

Art. 210 A CGI

Allows mergers and restructurings between companies to be carried out without immediate taxation of the capital gains.

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.

Which related concepts should you know?

Wealth-holding company
Passive holding company
Parent-subsidiary regime
Tax consolidation
Participation-shares regime
Financial leverage
Legal leverage
Preference shares / units

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