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You are selling all or part of your shares in a company

Selling my shares in a company

The shareholders' approval and the written deed that makes the sale enforceable, a price you can defend, the seller's capital-gains tax — flat tax or progressive scale — and the 3% transfer duty to declare on form 2759-SD: 6 steps, from approval to filing.

Start here: Selling shares in a French SARL

Understand: approval, written deed, enforceability and share value

  1. Step 1 of 6
    CoursePaid individually25 min

    Selling shares in a French SARL

    The double majority for approval and the three months that count as consent, the writing then the two successive kinds of effect, and the 3 % duty after an allowance spread share by share. Three modules on a sale of 300 shares for 45 000 €. All the prose is free to read; the case study and quizzes are sold.
  2. Step 2 of 6
    CoursePaid individually52 min

    Analysing and valuing a business

    From self-financing capacity to peer ratios and valuation by multiples: what accounts reveal about a business once you stop looking at it in isolation. Three worked modules. Expert level of the management accounting series.

Compute: company valuation, then tax on the capital gain

  1. Step 3 of 6
    CalculatorFree result

    Valuation by multiples

    Pick the aggregate, enter its amount and the multiple your comparables support: you get the enterprise value, the net financial debt, the equity value and, if you are valuing a block, the value of your stake.
  2. Step 4 of 6
    CalculatorFree result

    Capital gains tax on securities calculator

    Enter the sale price and the acquisition cost: the gain is taxed under the flat tax (income tax plus social contributions) or, by election, under the progressive scale with a holding-period allowance for securities acquired before 2018 — both options are compared.

File: transfer duty on form 2759-SD, the capital gain on form 2074

  1. Step 5 of 6
    FormFree25 min

    Declaration of share transfer (form 2759-SD)

    3% on parts sociales, 0.1% on shares, 5% where property-heavy — and the €23,000 allowance is almost never €23,000. Since June 2026, property-heavy transfers require a deed on pain of nullity.
  2. Step 6 of 6
    FormFree40 min

    Form 2074 — gains on disposals of shares and company units

    The annex detailing gains or losses on shares and company units when the bank did not — sales of units between partners included — carried to the 2042-C: 31.4 % flat tax or scale, allowance reserved to pre-2018 securities, losses carried forward ten years.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French