Septembre 2020
The tax authorities provide taxpayers with a guide to the valuation of company shares which confirms that a certain number of factors are likely to justify a discount on the value of company shares. Among these, the Administration refers to first refusal clauses limiting the transferability of company shares, which may justify a 10% discount in certain cases. Pascal JULIEN SAINT-AMAND and Victor ANTIN study the impact of the drafting of approval clauses and propose formulas.
This study is 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.
Althémis Lyon
Victor ANTIN is a partner Civil Law notary at Lyon.
He has gained his experience within the Althémis Group. He advices company directors offering them a global vision for the transmission of their private and professional assets.
He graduated from the DJCE (specialised business law program) in Lyon.
Stéphanie BOHUON
Public relations manager
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