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Capital gains on selling a company

Sold quotas or shares? Work out the IRS (personal income tax) on the capital gain, with the special 28% rate and the 50% reduction for unlisted micro and small companies.

Built for quotas and shares in companies. Cooperatives (capital certificates, redeemed at face value) and foundations (with no share capital and no owners) follow their own rules — in those cases, check with an accountant.

Purchase value (€) *

What you paid for the holding (or the value of your entry into the capital). Inherited or gifted? Enter the value used for Stamp Duty (in the absence of evidence, the face value of the quotas).

Sale value (€) *

Costs of the sale (€)

Necessary, documented costs of the disposal (e.g. commissions, professional fees). Optional.

Type of company

The 50% reduction only applies to unlisted micro and small companies (to be confirmed against the company’s classification).

You have held the stake for less than 1 yearWith a high taxable income, this can make aggregation — taxing the gain together with your other income — mandatory (article 72 of the CIRS, the personal income tax code).

To compare with aggregation:

Other aggregated income in the year (€)

Salary, rents, other categories. Leave blank if this is your only income.

Filing status