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Article 151 septies A of the CGI exempts capital gains realized on the transferor’s retirement. The benefit of this exemption is subject to several cumulative conditions regarding the activity, the nature of the objects transferred, the retirement of the transferor and the absence of connections between the transferor and the transferee.
In practice, the transferor must cease all duties in the transferred sole proprietorship or in the company or group whose rights or shares are transferred, and claim their pension rights either within two