Entrepreneurs and executive-shareholders, benefit from a tax deferral before or during the sale of your company thanks to the specific provision of Article 150-0 B ter of the French General Tax Code. What is the contribution-transfer? What are its advantages and conditions? What are the eligible investments that Delubac Private Banking offers you?
Benefit from expert, tailor-made support to find the reinvestment solutions best suited to your needs.
The holding company must make a commitment to reinvest at least 60% of the sale proceeds received, within two years.
The purpose is to reinvest, directly or indirectly, the sums for the benefit of the real economy.
There are 4 ways to reinvest which are not mutually exclusive:
In order to maintain the tax deferral, the following conditions must in particular be strictly observed:
The contribution-transfer operation is an operation that is generally set up some time before a business transfer. This operation can theoretically be broken down as follows:
Contribution: the contribution in kind of securities consists of the transfer of ownership of securities held by a natural person directly for the benefit of a company, known as a holding company. The contributor receives, in return for their contribution, the securities of the holding company.
deferral: all conditions being met, the contributor is subject to the
regime of Article 150-0 B ter of the French General Tax Code.
In concrete terms, the contributor benefits from a payment period for the tax on the capital gain realised during the contribution (the contribution being in fact a taxable event). This payment period, known as deferral, may be temporary or permanent.
The transfer: it is the holding company, beneficiary of the contribution, which is now the owner of the securities. In the event of a sale, the latter will receive the sale proceeds relating to the securities contributed.
Reinvestment: if the sale takes place within 3 years after the contribution, the holding company must reinvest at least 60% of the sale proceeds received so that the tax deferral continues.
Delubac Private Banking accompanies you, with accounting and legal professionals, at each stage of this operation.
of securities by the holding company to a third party
3. MANDATORY REINVESTMENT
by the holding company
of 60% minimum of the sale proceeds
in eligible activities.
4. REPORT D'IMPOSITION
de la plus-value de cession
Mrs Robert created her company 10 years ago with a modest capital (let's consider 0 for simplification).
She receives a purchase offer €1,000,000.
During the sale, she realises a capital gain of €1,000,000.
Taxation (depending on Mrs Robert's situation):
After taxation, Mrs Robert has €660,000 on a personal basis.
Prior to the sale, we advise Mrs Robert to:
Thanks to the system, Mrs Robert benefits from a payment period (temporary or definitive) for her taxation of €340,000 and therefore has €1,000,000 to invest via her holding company, including: