Business Transfer
Business transfer is a major strategic step in the life of a leader and their company. Whether it is a family transfer, a sale to a third party, or a buyout by employees or management, this operation raises complex legal, tax, asset, and human issues.
A transfer that is insufficiently anticipated or poorly structured can lead to significant tax costs, jeopardize the company's sustainability, or generate difficulties among partners or within the family.
Our firm, specializing in corporate and executive taxation, assists its clients in the preparation, structuring, and securing of business transfer operations, both in France and internationally.
Our areas of intervention
1- Anticipation and Preparation of the Transfer
The success of a business transfer relies on sufficient anticipation and rigorous preparation. We intervene in particular on:
- Analysis of the legal, tax, and asset situation of the leader and the company;
- Identification of the leader's objectives (sale, family transfer, maintaining control, receiving additional income);
- Diagnosis of tax and social risks;
- Preparing the company for transfer (preliminary structuring, internal reorganizations);
- Defining an appropriate transfer timeline.
2- Legal and Tax Structuring of the Transfer
We assist our clients in optimally structuring the transfer operation to secure its tax and legal consequences:
- Choice of transfer method (sale, gift, gift-sharing, mixed transfer);
- Implementation of transfer schemes tailored to asset and family objectives;
- Optimization of capital gains tax or transfer duties;
- Structuring of operations prior to transfer (contribution, holding company, group reorganization);
- Securing the chosen schemes legally and fiscally.
3- Family Transfer and Dutreil Pact
Family business transfer requires a specific approach, balancing tax optimization, governance, and family harmony. Our services include in particular:
- Implementation and securing of exemption schemes, particularly the Dutreil pact;
- Structuring of retention commitments;
- Assistance in drafting and monitoring collective and individual commitments;
- Optimization of share donations with or without splitting ownership;
- Coordination with notaries and wealth advisors.
4- Sale to Third Parties and Buyout Operations
In the context of a sale to a third party or a buyout operation, we assist leaders and investors at each stage of the transaction:
- Tax structuring of the sale (direct sale, sale via holding company, contribution-sale);
- Optimization of capital gains tax on sale;
- Assistance during tax and legal audits (vendor due diligence - VDD);
- Assistance in negotiating sale agreements;
- Asset and liability guarantees.
5- Support for the Leader After the Transfer
The transfer of a business is part of a leader's overall asset planning. We assist our clients in structuring the post-transfer phase:
- Optimization of the post-sale asset situation;
- Reinvestment of sale proceeds;
- Organization of the transfer of assets resulting from the sale;
- Anticipation of the leader's succession issues;
- Alignment of overall asset strategy.
6- Securing and Defending Transfer Operations
In a context of increased tax scrutiny, securing transfer operations is essential. Our firm intervenes in particular to:
- Analysis of tax risks related to the transfer;
- Documentary and legal securing of operations;
- Assistance in case of tax audit or post-transfer tax litigation;
- Defense of the client's interests before the tax authorities.
A confidential, rigorous, and tailored approach
Each business transfer is unique. Our support is based on:
- A personalized approach, adapted to the leader's and the company's situation;
- A strategic vision, integrating economic, tax, and asset issues;
- A thorough understanding of transfer mechanisms;
- A Absolute confidentiality , adapted to sensitive operations with high stakes.
A Trusted Partner Over Time
We support our clients as a strategic partner, ensuring long-term follow-up before, during, and after the transfer, to secure the operation and preserve the value created.