Capital reduction without abuse of rights – Mathieu Le Tacon, Partner, Delsol Avocats - Le Family Office - World Latest Movie, Series, Videos and Trailers

Capital reduction without abuse of rights – Mathieu Le Tacon, Partner, Delsol Avocats

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Published on May 15, 2024

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Capital reduction: how to avoid abuse of rights? ⚠️ Context Capital reduction is a valuable tool for business leaders. It is traditionally used for two purposes: Capital restructuring Apprehension of excess liquidity But be careful... This operation is under close surveillance. Requests to the abuse of rights committee by the administration are increasingly frequent. Many disputes are underway on the subject. To see things more clearly, I interviewed Mathieu Le Tacon, partner lawyer at Delsol Avocats. In this podcast, we explore: The fundamental differences between capital reduction and dividend distribution in terms of taxation and impact on the company. The signals that alert the tax authorities and make a capital reduction an abusive arrangement. The cases where capital reduction is particularly risky and those where it proves to be safer. Strategies to justify and secure your operations and minimize the risks of tax adjustment. Listen to the full interview to master the workings of capital reduction and avoid the pitfalls of abuse of rights! #capitalreduction #taxation #optimization #company #lawyer #tax specialist #wealth #investment Ps: I would like to thank the Delsol Avocat firm, which is a partner of this episode. We had already recorded together a few months ago and wanted to continue the discussions. Organization of the episode: Capital reduction (00:00:00) Discussion on the legitimacy of capital reduction to benefit from the wealth created by the company. Distribution of dividends (00:01:13) Comparison between dividend distribution and capital reduction in terms of taxation and availability of funds. Taxation of buyback cancellation transactions (00:01:50) Analysis of the taxation of buyback cancellation transactions based on capital gains or losses on the sale of securities. Tax Administration Oversight (00:08:20) Discusses the tax administration's vigilance regarding buy-back cancellation transactions and attempts to limit tax benefits. The line between abusive and non-abusive (00:09:19) Discussion of the delimitation between an abusive and non-abusive buy-back cancellation transaction. Clear situations (00:10:40) Favorable situations for carrying out a capital reduction, in particular the modification of the shareholding and the preparation of the transfer. Economic justification of the transactions (00:15:52) Discussion of the need to justify an economic motivation for a capital reduction transaction in order to avoid tax disputes. Gray situations (00:20:42) Situations in which abuse of rights is never far away. Single-member companies (00:21:51) The risks and precautions to take regarding the recurrence of capital reduction transactions. Recurrence (00:22:30) Risks and precautions to take regarding the recurrence of capital reduction operations. The capital reduction operation followed by an increase (00:24:04) Risks and tax considerations related to a capital reduction followed by an increase to get out of liquidity. Strengthening an operation (00:25:40) Possibility of rescript and other methods to reduce tax risk.

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