Sale gains: French tax exemptions in 2026
A practical guide to the main French tax exemptions on business sale gains in 2026, including Articles 151 septies and 238 quindecies.
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.
Sale gains: French tax exemptions in 2026
Updated March 2026 - French business sale gains may benefit from different exemption regimes, but each one depends on the exact nature of the sale and the taxpayer's situation.
Key regimes
- ▸Article 151 septies
- ▸Article 151 septies A
- ▸Article 238 quindecies
See also business transfer 2026, post-sale strategy and asset and liability warranties.
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Conclusion
The exemption is something to prepare before closing, not after.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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