Transformation before sale: pay attention to the timetable for operations

Converting 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.

The team

 

Dorothée Traverse

Attorney, Partner

 

Marie-Ève Chauvière

Attorney, Partner

 

 

 

 

Marin du Repaire

Attorney, Associate