Tax deferral on share contributions: key points
French tax deferral on share contributions relies on strict conditions, especially under article 150-0 B ter.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Tax deferral on share contributions: key points
Updated March 2026 - Share-contribution tax deferral in France requires careful review of article 150-0 B ter conditions and follow-up obligations.
Conclusion
This mechanism should be handled as a legal, capital and tax-reporting issue, not as a simple optimisation lever.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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