Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 31/01/2025

Transfer of securities in an international context reclassified as a disguised family donation

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Transfer of securities in an international context reclassified as a disguised family donation

French tax residents brought their principal residence (French building) to a real estate company (French société civile immobilière or “SCI”) and then sold the shares to a British company of which they were partners. They then sold all the shares of the British company to their son, a Belgian tax resident. The administration implemented the tax abuse procedure and considered that the transfer was fictitious and concealed a donation because no payment of the sale price of the securities took place. The French Committee on Tax Abuse (CADF) approved this analysis.

CADF, 14 nov. 2024, n° 2024-05 et 2024-06

#tax abuse #France #Share transfer #Family donation

Photo credit: AI @Microsoft Copilot

Fichier attaché