€500,000 retirement capital-gains allowance opened to partners of professional practice companies (SEL)
Additional article adopted by the National Assembly at first reading. Article 150-0 D ter of the General Tax Code would be amended: for partners of professional practice companies (SEL), practising their profession within the company for the five years before the sale would count as a management role, and ceasing that profession would be required, to qualify for the fixed €500,000 allowance on capital gains when retiring. Applies to sales from 1 January 2027.
Measure originators
No official estimate found for this measure.
Measure impact
Affects self-employed professionals (doctors, lawyers, pharmacists, etc.) practising through an SEL who sell their shares when retiring: they could apply the €500,000 allowance to their capital gain, like SME managers.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Il s’agit de mettre fin à une différence de traitement qui ne repose pas sur la réalité de l’activité exercée, mais tient uniquement à la forme juridique choisie pour son exercice. »
Translation: The aim is to end a difference in treatment that is not based on the reality of the activity carried out, but solely on the legal form chosen for it.
16 October 2026Parliamentary debate · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne