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Cet article a été publié le 31 January 2024. Son contenu peut ne plus refléter l'état actuel du droit.
The contribution-assignment is a mechanism used in the context of company takeovers or the management of the company director's assets. During his lifetime, the company director preserves his capital and revitalizes it by reinvesting it without immediately paying any capital gains, thanks to the tax deferral mechanism. In the event of death, the shares transferred as part of the estate will be exempt from the capital gains tax deferred.
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