PLF 2026: the contribution-cession regime is hardening

Hitherto, 150-0 B ter allowed the deferral of capital gains taxation, provided that at least 60% of the proceeds were reinvested within two years.

A powerful tool to prepare, diversify or transmit without burdening taxation.

But an amendment adopted this week in the Finance Committee changes the situation 👇

1️⃣ Minimum reinvestment raised to 80%

2️⃣ Deadline increased from 2 to 5 years

3️⃣ Introduction of a partial deferral: the fraction not reinvested would be immediately taxed

4️⃣ End of the purge at death, the report would now be forwarded to the heirs... !!️!!️

These new rules would apply to contributions made from 1 January 2026.

➡️ A reform that reshuffles the cards for patrimonial leaders and investors.

Good or bad news according to you? 💭