Speaker : Gaëlle Josse

Tax attoney

AC&F - law firm

Webinar topics: Taxation of BAs.

to compare the various tax exemption mechanisms for investment in start-ups, namely the PEA, PEA-PME, IRPME (Loi Madelin) and the new JEIC and JEIR ‘tools’.

The points of comparison to be studied would be the eligibility of the various types of investment (direct, BSA AIR, OCA, ORA, etc.), the various tax advantages, any constraints (reinvestment obligation in the case of IRPME in the event of a rapid exit), and the transfer of shares to an heir without capital gains tax (subject to the immediate transfer of shares by the heir to a third party).

Gaëlle Josse , a tax lawyer, will be happy to answer any questions you may have following her presentation.