Octobre 2015
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, and the Professor Renaud MORTIER become the voice of the “Fédération Nationale Droit et Patrimoine” to highlight the possibility and the usefulness of share numbering.
From a tax perspective, the benefit of share numbering is obvious both with regard to the Dutreil regime or the taxation of the capital gain. As such, the question of the juridical validity of such numbering is in the heart of the patrimonial reflexions. The FNDP considers that a company has the right to number its shares. The two articles present the demonstration of this possibility and the analysis of the fiscal significance of such numbering.
These studies are only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
Public relations manager
