Titres dématérialisés: pas d'anonymat
Depuis la loi du 7 avril 1995 modifiant les lois coordonnées sur les sociétés commerciales, les sociétés anonymes peuvent également émettre des actions, des parts bénéficiaires, des obligations et des droits de souscription sous la forme dématérialisée.
Cette nouvelle catégorie de titres se caractérise par sa souplesse et par une réduction des coûts, compte tenu de la suppression des frais d'impression et de circulation, puisque le titre dématérialisé se concrétise uniquement par une inscription en compte auprès d'un teneur de comptes agrée par le Roi.
Le nombre des actions dématérialisées en circulation est inscrit dans le registre des actions nominatives de la société émettrice au nom de l'organisme de liquidation. Le Gouvernement a néanmoins estimé qu'un régime particulier de don manuel de titres dématérialisés ne devait pas être prévu, leur transfert à titre gratuit étant assimilé à une donation...
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