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Transfer and contribution of undivided or stripped shares: legal and tax rules
By Charlotte GAUCHON15 June 2025The ownership of shares is not always individual. Inheritance, transfer of assets or joint acquisition can lead to situations where ownership is shared, whether under the joint ownership system or as part of a joint ownership arrangement. Managing these shares is complex enough, but selling them or transferring them to another company raises particularly complex legal and tax issues. An ill-prepared operation can lead to blockages, conflicts between the beneficiaries or heavy financial penalties. Understanding the rules governing these disposals is therefore an essential step in securing your assets and your projects. For an overview of this subject, consult our complete guide to the management and transfer of undivided or dismembered shares, which provides an essential overview before undertaking such acts. The contribution of shares in undivided ownership or dismemberment The contribution of shares to a company is a...
Undivided shares: rules for exercising rights and impact on company management
Equities, Banking and stock market lawHolding shares in a company can take more complex forms than simple individual ownership. Joint ownership, which frequently arises as a result of inheritance or joint acquisition, is a perfect example. In this form of ownership, several people hold the same shares together, but their rights are not...Dismemberment of share ownership: understanding the rights of the usufructuary and the bare owner
Equities, Banking and stock market lawThe dismemberment of ownership is a widely used asset management and transfer tool, particularly for company directors to organise the succession of their shares. This technique, which consists of separating the usufruct (the right to enjoy the property and receive income from it) from the bare ownership (the...Managing and transferring shares in joint ownership or dismemberment: a comprehensive guide
Equities, Banking and stock market lawOwning company shares may seem straightforward, but the situation becomes more complex when several people have rights to the same shares. Joint ownership, which is often the result of an inheritance, and ownership dismemberment, which is a wealth transfer technique, are two systems that turn managing shares into a real challenge....
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