150 OB TER

The contribution-sale strategy, governed by Article 150-0 B ter of the French General Tax Code, is a favored tax optimization method for entrepreneurs and investors in shares or equity seeking to sell their titles while benefiting from a deferred taxation on capital gains. This technique involves transferring the titles of a company to a holding company in exchange for shares in the latter, thus deferring taxation until the future sale of these shares. Apex Capital demystifies this mechanism for you and supports you in its strategic implementation.

 

Mechanism of Contribution-Sale

1. Transfer of Titles: Contributing the titles of your company to a holding company.

2. Acquisition of Shares: In exchange, you receive shares in the holding company.

3. Deferred Taxation: Deferral of capital gains taxation until the sale of the obtained shares.

 

Eligibility Criteria

To benefit from the contribution-sale mechanism, you must:

•Required Reinvestment: Reinvest at least 60% of the value of the contributed titles in a qualified economic activity within two years following the contribution.

•Retention of Titles: The holding company must retain the contributed titles for at least three years.

•Commitment to Retain: You must commit to retaining the received shares for a minimum period of three years.

 

Benefits of Contribution-Sale

•Tax Optimization: Deferral of capital gains taxation, offering advantageous tax management.

•Financial Flexibility: The possibility to use part of the funds for other projects.

•Transmission Planning: Facilitates the reorganization of assets in the context of business succession.

 

Points of Attention

•Complexity and Costs: Advisory and audit fees can be significant.

•Reinvestment Requirement: Failure to comply with this condition may cancel the tax deferral.

•Tax Risk: Possible challenge in case of non-compliance with conditions, with immediate tax liability.

 

Why Apex Capital?

•Confirmed Expertise: Comprehensive expertise of the contribution-sale regime for personalized tax optimization.

•Tailored Support: We guide you from start to finish of the operation, securing your tax deferral.

•Global Strategy: We integrate the contribution-sale into a comprehensive vision of your assets for optimal management.

 

To conclude

The contribution-sale represents an advantageous tax strategy for business leaders and investors, allowing effective deferral of capital gains taxation. However, the complexity of the operation requires the expertise of a reliable partner like Apex Capital, ensuring compliant and strategically advantageous implementation of your tax and estate planning.

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