Tax neutrality for contributions to companies subject to corporate tax
New tax-neutrality regime (Article 210 E bis of the CGI (General Tax Code)) allowing sole proprietorships or EIRLs that have opted for corporate income tax (IS) to contribute their assets to a company subject to IS without immediate taxation of capital gains.
Measure originators
No official estimate found for this measure.
Measure impact
Creation of Article 210 E bis of the CGI. The regime applies when a sole proprietorship or EIRL, having opted for IS, contributes all of its assets or a complete line of business to a company subject to IS. Capital gains benefit from deferral or tax neutrality, making it easier to restructure sole proprietorships.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements