Several tax measures in favor of the transfer of small businesses should appear in the finance bill for 2022.
With this bill, the transformation of a sole proprietorship into a company would be facilitated so as to allow the transmission of all of the assets in a single operation (merger, absorption with dissolution of the contributing company). Currently, the exemption of capital gains realized on the sale of a business is total when the value of the business is less than or equal to € 300,000. This threshold would be raised to € 500,000. Beyond that, the exemption is only partial up to € 500,000. This threshold would be raised to € 1 million.
When the business is under lease-management, the capital gains exemption could apply to the sale to someone other than the tenant-manager.
Temporarily, the acquisitions of goodwill carried out in 2022 and 2023 could benefit from a tax deduction of the accounting depreciation of the goodwill. Currently, the depreciation of the goodwill cannot be deducted from the taxable tax result. The measure aims to facilitate the recovery by reducing the taxable result and the tax burden for the acquirer of the fund.
When the transfer takes place within the framework of a retirement, the transfer must take place within a maximum period of 24 months. This period would be extended to 36 months for operators who, in 2019, 2020 or 2021, asserted their pension rights before the sale of their business.
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