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new scale introduced by an amendment

TaxWhen resale of a frequency of a channel of the DVB, the French state had previously collected a tax of up to 5% on the transaction. But the government has decided to review this level of taxation, so as to avoid speculation and, incidentally, bring money into the coffers.

An amendment was thus adopted under the law on growth and activity. During the first five years of authorization, a resale will be subject to taxation of 20%. Between the fifth year and the tenth year, it will be a question of 10%. Beyond, the tax will be blocked at 5%. Please note, however, that taxation may not represent more than 26% of the capital gain realized at the end of the transaction. This is indeed to avoid the impression of a "confiscatory" tax.

The amendment was introduced shortly after the businessman Pascal Houzelot announced last April its decision to resell the chain 23 for 88.3 million euros to the NextRadio TV group. This transaction has not yet been approved by the CSA and could be the first to be subject to this new scale.