Question 9612 — taxes and duties

Summary

Mr. Jean-Pierre Taite draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the scope of application of the new provisions of article 163 bis H of the CGI. This article includes securities acquired in an issuing company in return for employee or manager functions exercised in particular in any company in which the latter directly or indirectly holds a share. of capital. Concerning the terms of taxation of the gain on the sale of securities acquired by employees and managers, due to the risk of capital loss which weighs on the latter and provided that the securities are well held for a period of two years, this gain may benefit from the provisions of II of article 163 bis H of the CGI and be taxed, according to the provisions applicable to capital gains on the sale of securities securities and social rights. It would indeed seem inconsistent to refuse the benefit of the PEA to securities falling within the scope of article 163 bis H of the CGI and whose gain on sale would be entirely subject to the regime of capital gains on the sale of transferable securities only because the latter were acquired by employees or managers whereas these same securities acquired by third parties and under the same conditions could potentially be eligible for the PEA. In order to promote the integration of employees into the shareholding of companies, he therefore asks whether the securities acquired can be registered in a stock savings plan (PEA) while benefiting from the advantages linked to this type of investment.

Machine translation from French. The official text remains authoritative.

Timeline

1. 9 September 2025

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• Jean-Pierre Taite · auteur

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