2026 Finance Law tightens conditions for tax deferral in share-for-share exchanges
Article 11 of the 2026 Finance Law amends Article 150-0 B ter of the French General Tax Code regarding share-for-share exchanges.
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70 %
The reinvestment quota increases from 60% to 70%, the deadline from two to three years, and…
The fact
The reinvestment quota increases from 60% to 70%, the deadline from two to three years, and the holding period to five years.
These changes aim to further regulate tax deferral operations.
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