By Yasmine EDDAM
5 April 2025
The transfer or cessation of a business marks an important stage in the life of an entrepreneur. Whether the business is sold, retired, donated, transferred to a company or, unfortunately, simply ceased to exist, these events often have significant and immediate tax consequences. The basic principle is that all accumulated profits and capital gains that have not yet been taxed are rapidly taxed. Fortunately, aware of the potentially crippling impact of this rule, the legislator has introduced a number of measures which, subject to certain conditions, enable this taxation to be reduced, deferred or even waived. Anticipating these aspects is therefore essential if you are to prepare for the transition in the best possible way. The principle: immediate taxation of profits and capital gains When a company ceases trading or is transferred, tax law considers that all unrealised profits must be realised and taxed without waiting for the normal end of the financial year. This is known as taxation...
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