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.