150-0 B TER

What 150-0 B TER does

150-0-b-ter.fr is a French-language informational content platform dedicated to Article 150-0 B ter of the French General Tax Code (Code Général des Impôts), which governs tax deferral mechanisms for capital gains realized on share contributions to controlled holding companies. The platform serves French entrepreneurs, business leaders, investors, and family business owners seeking to understand and implement the apport-cession mechanism, providing a comprehensive educational guide, an interactive capital gains and deferred tax simulator, a blog with 10+ detailed articles covering 2026 regulatory reforms and sector-specific use cases, and quote-based professional advisory services delivered by tax lawyers, accountants, and wealth management advisors.

The core technology is a web-based information platform with a proprietary tax deferral calculation tool (Simulateur de plus-value et d'impôt différé) that computes capital gains, deferred tax amounts, and available liquidity based on user inputs including acquisition price, sale price, applicable tax regime (PFU at 30% or progressive scale), marginal tax rate, holding period, and planned reinvestment rate. No API, SDK, or AI capabilities are offered. The platform distributes content through its website, email newsletter, and social media (Facebook, Instagram, Twitter, YouTube).

The business model combines a freemium lead generation layer (publicly accessible calculator and content) with professional advisory services delivered on a quote-based, engagement-by-engagement basis. No formal corporate entity, headcount, funding history, or revenue figures are disclosed in the source material; the operator is described only as the copyright holder of the website, and activity is single-country (France). The site is actively publishing content with recent posts dated October-December 2025, indicating ongoing operations.

Name

150-0 B TER

Legal name

150-0-b-ter.fr

Website

https://150-0-b-ter.fr

Company type

Private

Founded year

2025

Operating status

Operating

Headcount range

1–10 employees

Short description

150-0-b-ter.fr is a French-language informational platform providing guidance on Article 150-0 B ter of the French Tax Code, offering tax deferral education, an online capital gains simulator, and professional advisory services for French entrepreneurs, investors, and family business owners implementing apport-cession structures.

Ownership category

akta.pro rank

Product category

Tax Advisory Services

NAICS

Legal Services (5411), Offices of Lawyers (541110)

SIC

Services-Engineering, Accounting, Research, Management (8700), Services-Legal Services (8111)

akta.pro primary industry

Tax & Financial Document Preparation Organization (Non-Advisory) (HSAFAEAG)

Keywords

• Tax deferral advisory
• Capital gains planning
• Holding structure guidance
• Wealth management consulting
• French tax optimization

GTM type

B2C

Offering type

Services

Cost components

Personnel, Marketing or Sales, Technology or R&D, Operations

Revenue model

1. Professional Advisory Accompaniment Services: The company generates revenue through professional advisory and accompaniment services for individuals and businesses seeking to implement Article 150-0 B ter tax deferral mechanisms. Services include personalized tax optimization strategy consulting, holding structure setup guidance, reinvestment compliance monitoring, and ongoing tax declaration support. Pricing is quote-based, reflecting the customized nature of each engagement.

Pricing tiers

Go-to-market motion1 record

Distribution channels1 record

Marketing channels4 records

Core offering

150-0-b-ter.fr is an informational content platform and advisory service dedicated to Article 150-0 B ter of the French General Tax Code, which governs tax deferral on capital gains from share contributions to controlled holding companies. It offers a comprehensive educational guide, a proprietary capital gains/deferred tax simulator, and paid professional accompaniment services (tax lawyers, accountants, wealth advisors) to help entrepreneurs, business leaders, and investors implement and maintain compliance with the apport-cession mechanism.

Product overview

150-0-b-ter.fr is an informational content platform providing comprehensive guidance on Article 150-0 B ter of the French General Tax Code, which governs tax deferral mechanisms for capital gains on share contributions to controlled holding companies. The offering consists of an educational guide explaining the three-step contribution-sale mechanism, a capital gains simulator tool for calculating deferred tax scenarios, advisory/accompaniment services, and a blog with updates on legislative changes. The platform targets entrepreneurs, business leaders, and investors seeking to understand and implement this tax deferral strategy for business succession and wealth restructuring.

Differentiator

Problem solved

Functional benefit

Products and services

• 150-0 B ter Tax Deferral Guide
• Simulateur de plus-value et d'impôt différé (Capital Gains and Deferred Tax Simulator)
• Accompagnement (Advisory Services)

Quantifiable outcome

• Capital gains tax deferral ranging from 30% (PFU flat tax) to 62.2% (progressive scale with social contributions)
• +3 more outcomes

Named customers3 records

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature1 record

Scale indicators1 record

Recent moves5 records

Expansion highlights4 records

Direct peers

• Coutot Roehrig: Major French patrimonial and tax advisory firm serving business owners, family enterprises, and HNW individuals on wealth transmission, holding structures, and tax optimization — competes for the same clientele seeking 150-0 B ter accompaniment.
• Lextant Avocats: Boutique French law firm specializing in tax law, patrimonial engineering, and contribution-sale mechanisms for entrepreneurs and investors — a focused competitor in the exact 150-0 B ter advisory niche.
• Fidroit: French specialist tax and wealth-engineering advisory firm that provides personalized counsel on contribution-sale (apport-cession), holding structures, and capital gains deferral — directly comparable advisory offering to 150-0-b-ter.fr for HNW entrepreneurs and business sellers.

Broad incumbents

• Fidal: Largest French independent law firm with a substantial tax and patrimonial practice, advising mid-cap and large enterprises on restructuring, M&A, and tax optimization including contribution-sale mechanisms — broader portfolio but overlapping on the core use case.
• August & Debouzy: Full-service French business law firm with a dedicated tax practice advising on M&A, restructuring, and wealth transmission — competes for the same entrepreneur and investor segment on tax-deferred contribution structures.
• Norton Rose Fulbright (France): International law firm with a Paris tax practice advising on French and cross-border tax structuring, M&A, and wealth planning — competes for the upper end of the HNW entrepreneur and family business market.
• PwC France — Tax: Big 4 tax advisory serving French business sellers and HNW individuals on contribution-cession, Dutreil structuring, and cross-border tax optimization — comparable end-client segment with substantially larger institutional capacity.
• KPMG France — Tax: Big 4 tax practice in France advising entrepreneurs, family groups, and corporates on tax-deferred restructuring, contribution-cession, and wealth planning — large-scale incumbent competing for the same HNW advisory mandates.
• Deloitte France — Tax & Legal: Big 4 tax and legal practice in France providing contribution-sale advisory, tax restructuring, and patrimonial engineering to large private clients and corporates — much broader scope but directly overlaps on 150-0 B ter engagements.

Emerging players

• Bignon Lebray: French business law firm with a dedicated tax and patrimonial practice advising SMEs, family businesses, and HNW individuals on contribution-sale and succession planning — comparable niche focus but broader service range.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about 150-0 B TER