Business transfer
Contribution-disposal under Article 150-0 B ter: securing your French holding against 2026 DGFiP audits
Contribution-disposal under Article 150-0 B ter CGI: full 2026 guide. Tax deferral conditions, 70% reinvestment threshold for disposals since 21 February 2026, DGFiP audits, abusive schemes and the 19 February 2026 reform.
Samuel HAYOT10 Sep 2025