Interview of Frédéric Bosc in Les Echos Capital Finance

Les Echos Capital Finance features partner Frédéric Bosc's analysis of the tax treatment of gains realized on the contribution of shares resulting from the exercise of "BSPCE".

He discusses the administrative ruling of February 5: "The Conseil d'Etat considers that the position of the tax authorities is not correct. It considers that it is not possible to say that the gain resulting from the exercise of a BSPCE is not eligible for the tax deferral provided for in article 150-0 B of the CGI".

Read the article here.