Selling the shares of a company subject to corporate tax can be very costly from a tax point of view in case of capital gains. Fortunately, there are several preferential schemes that can reduce the bill. However, it is important to be aware of them in order to activate them wisely.
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, gives his expert opinion on the Dutreil regime in the BPCE group publication.
This study is only available in French.