Roll-over relief (sursis d’imposition)

Art. 150-0 B CGI

An automatic deferral of taxation where one contributes one’s shares to a corporation-tax company that one does not control.

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.

In which cases does this concept arise?

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Which related concepts should you know?

Contribution-disposal (apport-cession)
Tax deferral (report d’imposition)
Reinvestment obligation
Capital gain on the sale of shares
Purging the capital gain by gift
Gift-disposal (donation-cession)
Timing of the transactions

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