Webinaire 3 "Gain capital exonéré" - La requalification du gain en capital exonéré en revenu imposable au titre de l'earn-out

When:
19
.
September
-
.
2024
|
12.00 - 13.30
Webinar - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Place:
*
+ online!
Price:
180
|
Members & Reduced:
CHF
160
(incl. VAT)
Info - ISIS) - Institute for Swiss and International Tax Law
Language:
French
Reference:
Management:
Dr. iur.
Cedric Panchaud

Content

It is not uncommon, especially in the case of SMEs, for the vendor shareholder to play a key role in the management and development of the company's activities.

It is therefore common practice for the buyer and seller to agree and provide that the entrepreneur seller remains active within the company for a certain period of time after the transaction. It also happens that the entrepreneur vendor engages by means of a non-concurrence clause.

These constellations may give rise to a requalification of the capital gain exempt from income tax, or part of that gain, in income taxable asincome.

The speakers will present the principles applicable in this field and illustrate their proposals with various examples.

Main topics

  • Requalification du gain en capital exonéré
  • Clause de non-concurrence
  • Earn-out

- Program -

La requalification du gain en capital exonéré en revenu imposable au titre de l'earn-out

-

Unit

Fabia GnädingerFabia Gnädinger
Didier NsanzinezaDidier Nsanzineza

Modération

-

Cedric PanchaudCedric Panchaud

- Program end -

Useful tips

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Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).

Professional training

Participation in this webinar is confirmed with 2 lessons of professional development. If you participate in the entire webinar series, 2 lessons per webinar will be confirmed.

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Continuing education in tax law
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