- Alert / Newsletter
- Corporate and transactional taxation
- The 25 September 2023
Transformation before sale: pay attention to the timetable for operations
BackConverting a SARL (limited liability company) into a SAS (simplified joint stock company) saves on registration fees (0.1% instead of 3%) in the event of a subsequent sale.
However, the Lyon Court of Appeal specifies that this change must be enforceable against the tax authorities at the time of the transfer.
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