New: Capital gains taxed according to the progressive scale of income tax and resulting from a one-off sale of unlisted securities may, as extraordinary income, benefit from the quotient mechanism, which makes it possible to favourably adapt the progressivity of the scale.
Rép. Frassa : Sén. 9-6-2016 p. 2566 n° 17498
Our comments: The quotient mechanism consists, after calculating tax according to the progressive scale on “ordinary” global net income, of determining the tax on this ordinary global net income, to which a quarter of the “extraordinary” income is added. The difference between these two tax amounts is then multiplied by four. The amount thus obtained is added to the tax on ordinary global net income, in order to determine the total tax amount.