The law of April 6, 2026, introducing a capital gains tax on financial assets raises important practical questions regarding dispositions that include an earn-out clause. Three major issues—identified during the legislative process—are the subject of ministerial clarifications.

The law of April 6, 2026, introducing a capital gains tax on financial assets raises important practical questions regarding dispositions that include an earn-out clause. Three major issues—identified during the legislative process—are the subject of ministerial clarifications.