Reinvestment obligation

Art. 150-0 B ter CGI

If the holding company sells the contributed shares within a certain period, it must reinvest a significant part of the price (a threshold set by law) in an eligible activity to keep the deferral.

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.