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150-0 B ter: an opportunity to seize before it is reviewed?

💡 150-0 B ter: an opportunity to seize before it is reviewed?

December 2, 2025
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💡 150-0 B ter: an opportunity to seize before it is reviewed?

While the 2026 Finance Act could revise this key measure, 150-0 B ter remains an exceptional tool for deferring capital gains tax on disposals and reinvesting in unlisted companies, thereby supporting the real economy.

🎙️ Yann Charraire, Deputy CEO of AirFund, talks about it on Radio Patrimoine:

How to turn a business sale into a successful and sustainable investment strategy.

🎧 Listen to the interview again: https://radio-patrimoine.fr/broadcast/66700-Focus-sur-le-150-0-B-TER

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AirFund is licensed as a Financial Investment Advisor (CIF), registered with Orias under number 24004281, and is a member of ANACOFI, an association approved by the French Financial Markets Authority (AMF).

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