Last night, the Farewell team hosted its clients and partners\u2014notaries, wealth management advisors, and fellow professionals\u2014to examine and analyze the 2025 Finance Act.<\/p>

More than 70 people were kind enough to attend.<\/p>

A law that was a long time coming, but extremely comprehensive!<\/p>

Alexis Katchourine, a partner at the firm, spoke about management packages<\/strong>, a key component of this law.<\/p>

The change concerns the tax treatment of the capital gain or net gain on the sale of a management package. This refers to the portion of the gain realized during the \u201cholding\u201d period of the securities. This gain is now taxable as salary as a general rule, and as capital gains only in exceptional cases, for the portion corresponding to the change in the fair market value of the company issuing the securities. <\/p>

While this reform has the merit of attempting to clarify the rules, it raises many questions.<\/p>

We are awaiting the administration’s comments on this complex text. To be continued, then… <\/p>

Laure-Lise, a partner at the firm, rounded out the presentation on measures affecting businesses<\/strong>, focusing in particular on:<\/p>

• Additional Taxes on Very Large Companies<\/li>
• The cuts to the CIR have a significant impact on companies that hire young researchers<\/li>
• New Options for Restructuring: Mergers, Spin-offs\u2026<\/li>
• The Office Tax<\/li>
• The reduction of the VAT exemption threshold to 25,0000\u20ac for the self-employed, authors, lawyers, and others\u2014a move that has sparked much debate. In response to the reactions, the government has launched a consultation, so this issue is currently on hold. <\/li><\/ul>

  Diane Saunier, an attorney on the team,<\/strong> spoke about the implications of this law for personal taxation.<\/strong> There are no significant changes this year, but there are a few measures worth pausing to understand, such as:<\/p>

  • The introduction of the differential tax on high incomes,<\/li>
  • The tightening of regulations governing non-professional furnished rentals,<\/li>
  • And the changes regarding registration fees (a new exemption from transfer taxes on gifts of cash used to purchase the donee\u2019s primary residence, and an increase in transfer taxes on the sale of real estate).<\/li><\/ul>

    The conversation continued late into the evening over a very creative chef-prepared buffet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Last night, the Farewell team hosted its clients and partners\u2014notaries, wealth management advisors, and fellow professionals\u2014to examine and analyze the 2025 Finance Act. More than 70 people were kind enough to attend. A law that was a long time coming, but extremely comprehensive! Alexis Katchourine, a partner at the firm, spoke about management packages, a […]<\/p>\n","protected":false},"author":2,"featured_media":19981,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-19979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-taxation"],"yoast_head":"\n