• Alert / Newsletter
  • Corporate and transactional taxation
  • The 25 September 2023

Transformation before sale: pay attention to the timetable for operations

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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.

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The team

 

Dorothée Traverse

Attorney, Partner
Dorothée Traverse
 

Marie-Ève Chauvière

Attorney, Partner
Marie-Ève Chauvière
 

 

Jeanne-Ève Lepinay

Attorney, Associate
Jeanne-Ève Lepinay
 

Marion Hubier

Attorney, Associate
Marion Hubier
 

Marin du Repaire

Attorney, Associate
Marin du Repaire