04 · Bill proposal
Stock market & savings
Identify disposals affected by the proposed filing timetable.
A January sale: when would you file?
Choose how securities are held to show the relevant path.
2026: annual filing before the following 1 April. Sellers within article 84-I. Transactions through an intermediary applying withholding must not automatically be treated as this case.
Explanations and conditions
Sellers within article 84-I. Transactions through an intermediary applying withholding must not automatically be treated as this case.
Before: one annual summary
For this scope, CGI 2026 requires a summary before 1 April of the following year. Article 84-II separately covers regularization of amounts withheld by intermediaries.
Proposed: track each disposal
The new timetable and spontaneous payment apply to disposals from 1 January 2027 in the proposal. For example, an in-scope January disposal would be declared during February. Confirm the treatment of your own account with its provider.
What this measure does not establish
This procedural change does not establish a general change in listed-share capital-gains rates, higher dividends or a forecast for the MASI. No buy or sell recommendation is inferred from the bill.