11.3. Reinvestment exemption for newly created or recently created entities

You must fill in the following boxes if you have owned shares or interests in newly or recently created companies, and have obtained some capital gain from their sale.

This capital gain is considered to be exempt if the amount of the sale is reinvested in shares or interests in a new or recently created company.

The data to be included in box 0356 on page 12 of the declaration are the amount from the sale of the shares, the capital gain obtained, and a breakdown of the amounts reinvested in the 2017 financial year and the amounts that you agree to reinvest in the 2018 financial year.

All these data will appear later in this Annex and section.