ARTICLE
30 June 2026

Focus - Financial Instruments In Contemporary Wealth: Carried Interest

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Carried interest constitutes a performance-sharing mechanism whose legal qualification, holding arrangements, and transfer conditions raise specific wealth management and tax issues.
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Carried interest constitutes a performance-sharing mechanism whose legal qualification, holding arrangements, and transfer conditions raise specific wealth management and tax issues. Written in collaboration with Xavier Boutiron and Olivier Giacomini, notaries at the firm Cheuvreux, this article offers a multidisciplinary analysis of these issues.

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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