Fb: Purchase of a company by its employees or by members of the seller's family

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article 220 nonies before 31 December 2022 are exempt from registration duties.

I. – For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shares in a company, an allowance of €300,000 is applied to the value of the business or customer base or to the fraction of the value of the securities representing the business or customer…