here is what the LF 2025 provides

As part of the improvement of the tax incentive regime for restructuring operations of groups of companies, the LF 2025 modified and supplemented the provisions of articles 20 bis and 161 bis-I of the CGI, in order to introduce the following measures :

• the modification of the holding threshold, by the parent company on a continuous basis directly or indirectly, of the share capital of the companies in the group, by setting the said threshold at two thirds (2/3) instead of 80%;
• the institution of the possibility of evaluation of fixed assets transferred between members ofu group of companies at their net book value;
• clarification of the notion of “transfer of fixed assets”, specifying that this transfer means the contribution in return for the granting of securities;
• the consecration of the rule of deferment of payment of IS on the realized net capital gain, instead of the deferral of integration of this net capital gain in the tax result, like what is provided for in the other incentive schemes for corporate restructuring.

The aforementioned provisions provided for in articles 20 bis and 161 bis-I of the general tax code, as modified and supplemented by paragraph I of article 8 of the FL 2025, are applicable to transfer operations of fixed assets carried out from January 1, 2025.