TLDR — Compensation paid for the loss of the right to present a successor falls under the professional capital gains regime. If you practiced within an SCP, the taxation of this compensation cannot exceed your actual enrichment. A tax deferral is provided for under Article 35 of the law of 28 December 2011.
Tax regime applicable to the compensation
Compensation paid following the abolition of the avoué profession and its merger with that of avocat is taxable under the professional capital gains regime.
Article 35 of Law No. 2011-1978 of 28 December 2011 provides for a tax deferral applicable to compensation for the loss of the right of presentation received by certain avoués.
Cases of avoués practicing within an SCP
If you practiced your activity within a société civile professionnelle, you cannot be taxed, in respect of this compensation, on an amount exceeding your actual enrichment.
The partners of an SCP are personally subject to income tax on the share of the company’s profits allocated to them.