150‑0 B Ter
Capital gains tax deferral
Article 150-0 B ter of the French General Tax Code establishes a deferral of capital gains taxation arising from the contribution of shares to a company subject to corporate income tax — typically a holding company controlled by the taxpayer.
Article 150-0 B ter of the French General Tax Code establishes a deferral of capital gains taxation arising from the contribution of shares to a company subject to corporate income tax — typically a holding company controlled by the taxpayer.
Capital Gains Tax Deferral
This scheme allows you to defer the 30% capital gains tax, freeing up more capital to reinvest immediately.
Reinvestment in Eligible Assets
150-0 B ter lets you reinvest in SMEs or eligible VC funds, combining tax benefits with portfolio growth.
Cash Flow Optimization
By deferring taxes, you retain more capital to reinvest and boost returns.
“With Takara Capital, every investor gains access to the Article 150-0 B ter tax deferral mechanism "
This regime is available to individual shareholders, including founders, executives, entrepreneurs, or private investors, who wish to reinvest their capital gains through a holding company while deferring taxation.
Paris - Geneva - Luxembourg
