France: M&A/Private Equity

Une société mère française a consenti des abandons de créances à ses filiales allemande et turque, mais l'administration fiscale a remis en cause leur déductibilité. La cour administrative d'appel de Bordeaux examine si ces abandons constituent des aides commerciales déductibles ou des libéralités non déductibles, en analysant les relations commerciales effectives et les perspectives de développement invoquées.

As we continue to see deal activity on cross-border acquisitions, mergers, and integrations accelerating in 2026, global employment issues have featured prominently in transaction planning and execution.

French M&A transactions involve complex employee-related procedures that must be navigated before finalizing any sale agreement. Understanding whether direct employee notification under the Hamon Law or work council consultation applies is critical for deal structuring and timing.

At our European Health & Life Sciences Symposium 2026, conversations highlighted a market that remains active and attractive...

The European Commission has adopted a delegated regulation supplementing the Market Abuse Regulation, introducing a harmonized list of disclosure-triggering events in protracted processes and establishing criteria...

Les actions d’une SAS acquises par une société holding d'un dirigeant fondateur dans le cadre d’une recapitalisation revêtent le caractère de titres de participation, ouvrant droit au régime d’imposition au taux de 0 % prévu à l’article 219, I-a quinquies du CGI, eu égard notamment aux conditions d’acquisition des titres, aux stipulations du pacte d’actionnaires et au rôle de l’associé dirigeant au sein de la société émettrice (CAA Marseille, 19 mars 2026, n° 24MA01012).

When corporate transactions involve a large volume of intellectual property (IP) rights or span multiple countries, the costs can quickly add up. As can be seen from recent mergers and acquisitions (M&A), unplanned or unforeseen IP tasks can quickly add to the legal costs

The French Competition Authority (FCA) has fined Doctolib a total of EUR4.7 million for abusing its dominant position in the markets for online medical appointment booking services...

There are numerous challenges for acquirers and sellers when creating an intellectual property (IP) transfer agreement as part of a merger or acquisition (M&A). We share some simple tips to help you structure the process effectively.