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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<\/b> demystifies this mechanism for you and supports you in its strategic implementation.<\/p>\n
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Mechanism of Contribution-Sale<\/b><\/p>\n
1. <\/span>Transfer of Titles<\/b>: Contributing the titles of your company to a holding company.<\/p>\n 2. <\/span>Acquisition of Shares<\/b>: In exchange, you receive shares in the holding company.<\/p>\n 3. <\/span>Deferred Taxation<\/b>: Deferral of capital gains taxation until the sale of the obtained shares.<\/p>\n <\/p>\n Eligibility Criteria<\/b><\/p>\n To benefit from the contribution-sale mechanism, you must:<\/p>\n \u2022Required Reinvestment<\/b>: Reinvest at least 60% of the value of the contributed titles in a qualified economic activity within two years following the contribution.<\/p>\n \u2022Retention of Titles<\/b>: The holding company must retain the contributed titles for at least three years.<\/p>\n \u2022Commitment to Retain<\/b>: You must commit to retaining the received shares for a minimum period of three years.<\/p>\n <\/p>\n Benefits of Contribution-Sale<\/b><\/p>\n \u2022Tax Optimization<\/b>: Deferral of capital gains taxation, offering advantageous tax management.<\/p>\n \u2022Financial Flexibility<\/b>: The possibility to use part of the funds for other projects.<\/p>\n \u2022Transmission Planning<\/b>: Facilitates the reorganization of assets in the context of business succession.<\/p>\n <\/p>\n Points of Attention<\/b><\/p>\n \u2022Complexity and Costs<\/b>: Advisory and audit fees can be significant.<\/p>\n \u2022Reinvestment Requirement<\/b>: Failure to comply with this condition may cancel the tax deferral.<\/p>\n \u2022Tax Risk<\/b>: Possible challenge in case of non-compliance with conditions, with immediate tax liability.<\/p>\n <\/p>\n Why Apex Capital?<\/b><\/p>\n \u2022Confirmed Expertise<\/b>: Comprehensive expertise of the contribution-sale regime for personalized tax optimization.<\/p>\n \u2022Tailored Support<\/b>: We guide you from start to finish of the operation, securing your tax deferral.<\/p>\n \u2022Global Strategy<\/b>: We integrate the contribution-sale into a comprehensive vision of your assets for optimal management.<\/p>\n <\/p>\n To conclude<\/b><\/p>\n 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<\/b>, ensuring compliant and strategically advantageous implementation of your tax and estate planning.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" 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 … <\/p>\n