Tax deferral (report d’imposition)

Art. 150-0 B ter CGI

The capital-gains tax is not cancelled but postponed, as long as the conditions provided by law are met.

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.

Area of practice

Contribution and sale (150-0 B ter) →

In which cases does this concept arise?

Opening up your company’s capital while preparing succession→
Leaving France while keeping a significant shareholding in a company→
Selling your company and reinvesting through a contribution-disposal→
Choosing the right structure to grow your professional practice→

Which related concepts should you know?

Contribution-disposal (apport-cession)
Reinvestment obligation
Roll-over relief (sursis d’imposition)
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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