Transfer of shares divided between bare-propert and usufruct

Pascal JULIEN SAINT-AMAND and Victor ANTIN share their expertise on the transfer of split up shares of non-trading companies subject to corporate income tax and the resulting capital gains: reminder of the issues at stake, the need to consensually define the how the proceeds of the sale will be divided prior to or at the same time as the transfer, and proposed clauses.

This study is only available in French.