On 29 April 2013, the President announced that a new tax regime on capital gains will be implemented. To encourage entrepreneurships, the government will simplify the different existing regimes.
Since 1 January 2013, occasional capital gains on shares, bonds and similar securities are generally subject to income tax at the progressive rates (see France-2, News 3 October 2012). However, capital gains derived from the sale of shares in companies resident in France or another EEA country be…