1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

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…