11.3. Reinvestment exemption for new or recently created entities

You must fill out the following boxes if you have owned shares or participations in new or recently created companies, and have obtained any capital gain from their sale.

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

The data that must be included in box 0356 on page 12 of the declaration, the amount of the sale of the shares, the capital gain obtained, and broken down, the amounts reinvested in fiscal year 2017 and those that are committed to reinvest in the 2018 financial year.

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