Entrepreneurs, investors, take advantage of the 150-0 B ter tax regime to reinvest in the real economy of venture capital startups.

July 7, 2023
OneRagtime
OneRagtime is a venture capital platform that finances and scales early-stage start-ups. Our fully digitised investment process offers our exclusive investors community the freedom and flexibility to choose how they invest, on a deal-by-deal basis or via our funds.

OneRagtime, a tax-optimized solution for capital gains taxation: investments eligible for the reinvestment of contribution-cession (remploi) scheme under article 150-0 B ter.

The reinvestment of contributions and transfers (or "remploi") under article 150-0 B ter of the French General Tax Code (the "Reinvestment of Contributions and Transfers") is a French tax optimization scheme for company founders, designed to encourage investment in small and medium-sized enterprises (SMEs). As a venture capital fund, OneRagtime offers its investors investment solutions eligible for the 150 0 B ter tax scheme, in club-deal or via our diversified funds.

In this article, we'll explore (1) the benefits of Reinvestment Contribution Transfer, (2) how it works, and (3) how OneRagtime offers eligible investments as a tax optimization solution for company founders making a transfer.

  1. The tax advantages of Reinvestment Contribution Disposal :

Founders can obtain automatic tax relief on capital gains realized on the sale of shares in their company.

The tax system also encourages investment in start-ups, contributing to their financing and development. This stimulates the economy, encourages innovation and supports job creation.

  1. How reinvestment works Contribution Disposal :

When a company founder realizes a capital gain on the sale of his business, he can benefit from an automatic deferral of taxation on the capital gain after transferring the shares to a holding company, by reinvesting: a fraction of this capital gain (at least 60%), within 24 months of the sale, in start-ups or venture capital funds.

  1. OneRagtime is eligible for the tax-optimized Reinvestment Contribution-Sale scheme:

OneRagtime offers its investors the possibility of benefiting from this tax optimization scheme by participating in its club deal investments and/or by subscribing to units in our professional private equity fund (FPCI) OneRagtime Rhapsody II.

Conclusion: Reinvestment Contribution Disposal offers a highly attractive tax optimization technique for investors wishing to reinvest the gains from the sale of their company's shares in Eligible Entities. The scheme encourages investment in small and medium-sized businesses, boosting the local economy and encouraging innovation.

As a venture capital fund investing in start-ups, OneRagtime offers investment solutions eligible for this tax scheme, providing an attractive way to support French SMEs while benefiting from significant tax advantages.

Are you the founder of a company that has sold its assets and would like to optimize the taxation of your capital gain by reinvesting the proceeds in the acquisition of other eligible assets?

Contact our investor relations team to find out more

➡️ investors@oneragtime.com

Or join us on our platform at this link.