I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following that of the disposal, in a cash subscription to the capital of a company whose securities, on the date of the subscription, are not admitted to trading on a regulated market, be deferred until…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the transferor, and their effective acquisition price by the latter less, where applicable, the tax reductions effectively obtained under the conditions provided for in article 199 terdecies-0 A, or, in the event…
2° The transferor must 2° The transferor must: a) Have held one of the following positions in the company whose securities or rights are being sold, continuously over the five years preceding the sale: -manager appointed in accordance with the Articles of Association of a limited liability company or a partnership limited by shares; -nominee partner of a partnership; -chairman, chief executive, chairman of the supervisory board or member of…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, are taxed under the conditions provided for in 1 or 2 of Article 200 A.
I. – Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings covered by Articles 8 to 8 ter, on the disposal for valuable consideration of built or unbuilt property or rights relating to such property, are liable to income tax under the conditions set out in articles 150 V to 150 VH. These provisions…
I. – Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for valuable consideration of movable property or rights relating to such property, by natural persons, domiciled in France within the meaning of article 4 B, or companies or groups covered by articles 8 to 8 quinquies whose registered office is located…
I. – Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the close…
I. – The provisions of I and 4° to 9° of II of Article 150 U s appliquent: a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l’article L. 214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies; b) Capital gains of the same kind realised by companies or groups with…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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