Additional contribution to a simple partnership and article 2.7.1.0.7 FTC

ENG

📝 For the Recueil général de l'enregistrement et du notariat review, we have written an article on the additional contribution in a simple partnership where the shares are held in usufruct and bare ownership. One of the main features of the additional contribution is that it takes place without the issuance of new shares.

🔍 We analyze in detail both the civil and tax aspects of this operation, as well as the aspects related to company law. Among other things, we also discuss the reasoning we defended in one of our ruling request, as well as the ruling n° 25035 issued by Vlabel.

✅ Our article combines theory and practice for optimal understanding, aimed at its concrete application.

➡️ Verdickt, B., and Bronckaers, L., "L'apport supplémentaire dans une société simple et l'article 2.7.1.0.7 du C.F.F.", Recueil général de l'enregistrement et du notariat, 2025/7, n° 27.923, p. 263 - 287.