To encourage entrepreneurs to share their work tool, the government encourages communications to employees and family members.
Assignment of business to employees or relatives
The transfer full ownership of a company now allows an employee or family members of the transferor (spouse, PACS, ascendants and descendants) to benefit an allowance of € 300 000 on its taxable value to human mutation.
This measure has a broad scope as it covers both business dispositions individuals that transfers of shares of companies under the income tax or corporation tax. To qualify, however, numerous conditions are required (subject to the company, the buyer's quality, continued work for 5 years ...).
Donation corporate employees
the same objective of facilitating business transfers, the device, providing that the donation in full ownership of a business (or similar) with a value below 300 € 000 is exempt when sold an employee of the company is relaxed.
The law of modernization of the economy transforms, in effect, that tax abatement of 300 000 €. Thus, funds whose value exceeds € 300 000 may receive the tax benefit, which was not the case so far.
The tax benefit is now as follows: - if the fund value is transmitted below 300 000 €, the gift is exempt from registration fees - in excess of 300 000 €, the fee schedule donation applies under the conditions of law on an amount equal to the difference between the value of funds and 300 000 €.
Accuracy: when the employee is also a close, the reduction may then be combined with those that apply to gifts in direct line and between spouses or partners of a PACS.
These new features apply to transfers made since last August 6. Copyright ©
SID Press - 2008
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