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Capital reduction by share buyback by the company: taxation. Abuse of tax law?

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Henry Royal

Published on Sep 29, 2023

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Capital reduction by share buyback. The buyback by the company of its own shares from partners results in a reduction in the number of shares. The bought-back shares are then cancelled. In the articles of association of the SAS, it is possible to offer the buyback: only to certain categories of preference shares, at the same price within the same category, with a buyback premium (L 228-12) only to certain shares, at different prices (L 227-18). In the articles of association, specify the terms of the share buyback price, to avoid the price being determined by the expert appointed by the judge in the event of a dispute. C. com., art. L 227-18 (Des SAS), C. civ., art. 1843-4 (Of the company) The terms of determining the price may differ depending on the situation: refusal of approval, exclusion, voluntary withdrawal, etc. From a tax perspective, the repurchase by the company of its own shares is subject to capital gains tax. Choosing repurchase (capital gains tax) rather than distribution (income tax): abuse of tax law? The Committee on Abuse of Tax Law has ruled on several occasions. No, no abuse of law if the purpose is not primarily tax-related. Motivate the transaction: 1/ Economically, a low capital is more interesting than a high capital. 2/ Capital reduction and dividend distribution are 2 different, non-comparable processes for obtaining liquidity. 3/ Opposite matrimonial consequences.

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