Section 6a: Equity savings plan for financing small and medium-sized enterprises and mid-cap companies

Taxpayers whose tax residence is in France may open an equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies with a credit institution, the Caisse des dépôts et consignations, the Banque de France, La Banque Postale, an investment company or an insurance company governed by the Insurance Code. Each taxpayer or each spouse or partner in a civil solidarity pact subject to joint taxation may…

1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes: a) Shares, excluding those mentioned in article L. 228-11 of the French Commercial Code, or company investment certificates and cooperative investment certificates ; b) Shares in limited liability companies or companies with equivalent status and equity securities in companies governed by…

II and III of article L. 221-31 and article L. 221-32 are applicable to the share savings plan intended for the financing of small and medium-sized enterprises and intermediate-sized enterprises.