I. – The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer’s private assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that…
I. – The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis. II. – Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I…
I. – Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met: 1° The activity must have been carried on for at least five years; 2° The transfer is made for consideration and relates to a sole proprietorship or to all of…
I. – Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after application of a deduction of 10% for each year in which they are held in respect of the financial year in which the capital gain is realised beyond the fifth year when these capital gains relate to: 1° Built or…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events putting an end to them on the occasion of which the capital…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole proprietorship or a complete branch of activity may benefit from the following provisions: a. The taxation of capital gains relating to non-depreciable fixed assets is deferred until the date of the sale, repurchase or cancellation…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l’article 8 ter, realised by this company on the occasion of a merger, a partial contribution of assets relating to a complete branch of activity or a demerger, where each of the companies benefiting from the demerger…
I. – Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares to a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the event of an exchange with a balancing payment,…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion remains possible under the new tax regime applicable to the association, the conversion of a company or body placed under the…
I. – Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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