{"id":2640,"date":"2026-04-27T14:27:00","date_gmt":"2026-04-27T12:27:00","guid":{"rendered":"https:\/\/thelineavocats.fr\/?page_id=2640"},"modified":"2026-04-28T12:19:04","modified_gmt":"2026-04-28T10:19:04","slug":"lbo-obo-apport-cession","status":"publish","type":"page","link":"https:\/\/thelineavocats.fr\/en\/fiscalite-des-entreprises\/lbo-obo-apport-cession\/","title":{"rendered":"LBO, OBO &#038; Apport-Cession"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2640\" class=\"elementor elementor-2640\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9d1fa sectionHeader e-flex e-con-boxed e-con e-parent\" data-id=\"3c9d1fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5fb8b9d5 e-con-full e-flex e-con e-child\" data-id=\"5fb8b9d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1ae99d8e e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"1ae99d8e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e43bbc e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"e43bbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5c2885 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7f5c2885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">LBO, OBO &amp; Apport-Cession<\/h1>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e99fe43 e-con-full e-flex e-con e-child\" data-id=\"e99fe43\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d39e317 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7d39e317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les op\u00e9rations de LBO (Leveraged Buy-Out), FBO (Family Buy Out), OBO (Owner Buy-Out) et d\u2019apport-cession repr\u00e9sentent des leviers essentiels pour la croissance, la transmission ou la restructuration des entreprises. Elles combinent enjeux financiers, fiscaux et juridiques complexes, n\u00e9cessitant une ma\u00eetrise pointue du droit fiscal et des m\u00e9canismes de financement.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf7bf0d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"cf7bf0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notre cabinet, sp\u00e9cialis\u00e9 en fiscalit\u00e9 des entreprises et en structuration de transactions, accompagne ses clients dans la conception, la mise en \u0153uvre et l\u2019optimisation de ces op\u00e9rations, afin de s\u00e9curiser la structuration financi\u00e8re et fiscale, et d\u2019optimiser les impacts patrimoniaux pour les dirigeants et actionnaires.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe7d6e font-fr elementor-align-center elementor-widget elementor-widget-button\" data-id=\"efe7d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/d\/crvr-jmj-2wq\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6588765a e-con-full sectionProbSoluce e-flex e-con e-parent\" data-id=\"6588765a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-410f975 e-con-full e-flex e-con e-child\" data-id=\"410f975\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b6b42fa e-flex e-con-boxed e-con e-child\" data-id=\"b6b42fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-583611ad e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"583611ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ccd3bd7 font-franklin  elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5ccd3bd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Our areas of intervention<\/span> \n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ff16e9f e-con-full e-flex e-con e-child\" data-id=\"6ff16e9f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5e218 elementor-widget elementor-widget-text-editor\" data-id=\"1b5e218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>1 &#8211; Analyse et structuration pr\u00e9alable<\/b><\/h3><p><span style=\"font-weight: 400;\">Une \u00e9tude approfondie est indispensable pour s\u00e9curiser l\u2019op\u00e9ration et anticiper ses cons\u00e9quences fiscales et financi\u00e8res :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analyse de la soci\u00e9t\u00e9 cible et de ses actionnaires\u00a0;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9tude de la faisabilit\u00e9 juridique, financi\u00e8re et fiscale de l\u2019op\u00e9ration\u00a0;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9valuation des risques fiscaux et financiers pour les parties prenantes\u00a0;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9finition d\u2019une strat\u00e9gie optimale de financement et de sortie\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u00e9paration des conventions et montages adapt\u00e9s aux objectifs du client.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>2 &#8211; Mise en \u0153uvre des op\u00e9rations<\/b><b><\/b><\/h3><p><span style=\"font-weight: 400;\">Nous accompagnons nos clients dans toutes les \u00e9tapes op\u00e9rationnelles de la transaction :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Structuration des LBO, FBO, OBO et apport-cession selon les objectifs du client\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimisation de la dette, du capital et des m\u00e9canismes financiers\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assistance et r\u00e9daction des pactes d\u2019associ\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coordination avec les banques, investisseurs et conseils juridiques\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u00e9curisation fiscale et juridique de l\u2019ensemble de l\u2019op\u00e9ration.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>3 &#8211; Optimisation fiscale et patrimoniale<\/b><b><\/b><\/h3><p><span style=\"font-weight: 400;\">L\u2019objectif est de r\u00e9duire les impacts fiscaux et patrimoniaux tout en respectant la l\u00e9gislation :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analyse des incidences fiscales de la transaction pour la soci\u00e9t\u00e9 et les dirigeants\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimisation de l\u2019imposition des plus-values et des revenus issus de l\u2019op\u00e9ration\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Structuration des flux financiers pour s\u00e9curiser le patrimoine des actionnaires\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mise en place de m\u00e9canismes de protection et d\u2019anticipation des risques.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>4 &#8211; Suivi et conformit\u00e9 post-op\u00e9ration<\/b><b><\/b><\/h3><p><span style=\"font-weight: 400;\">Apr\u00e8s la r\u00e9alisation de l\u2019op\u00e9ration, le suivi est essentiel pour assurer la conformit\u00e9 et la p\u00e9rennit\u00e9 de la structure :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e9rification et conformit\u00e9 des d\u00e9clarations fiscales\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gestion des obligations post-transactions et reporting aux autorit\u00e9s\u00a0;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ajustement des m\u00e9canismes de financement et de participation selon l\u2019\u00e9volution du groupe\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u00e9vention des risques de redressements fiscaux et contentieux.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>5 &#8211; Conseil strat\u00e9gique et accompagnement long terme<\/b><b><\/b><\/h3><p><span style=\"font-weight: 400;\">Au-del\u00e0 de l\u2019op\u00e9ration, nous accompagnons les clients dans la planification patrimoniale et la strat\u00e9gie de croissance :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conseil sur les strat\u00e9gies de sortie et de r\u00e9investissement\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Planification de la transmission du patrimoine et des actions\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimisation des structures juridiques et financi\u00e8res pour le long terme\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assistance dans les futures op\u00e9rations de croissance externe ou restructuration.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-490f3e1 elementor-widget elementor-widget-spacer\" data-id=\"490f3e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28024a6 e-flex e-con-boxed e-con e-parent\" data-id=\"28024a6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be5975 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6be5975\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a786db9 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"a786db9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c369e30 font-franklin  elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c369e30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>A confidential, rigorous, and tailored approach<\/span> \n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa401cd e-con-full e-flex e-con e-child\" data-id=\"aa401cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7569a5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e7569a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f76d66 elementor-widget elementor-widget-image\" data-id=\"8f76d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"556\" height=\"2\" src=\"https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line.png\" class=\"attachment-large size-large wp-image-134\" alt=\"LIne\" srcset=\"https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line.png 556w, https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line-300x1.png 300w, https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line-150x2.png 150w, https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line-18x1.png 18w\" sizes=\"(max-width: 556px) 100vw, 556px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ec59da5 font-avenir elementor-widget elementor-widget-text-editor\" data-id=\"5ec59da5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chaque op\u00e9ration de LBO, FBO, OBO ou apport-cession n\u00e9cessite une r\u00e9ponse sp\u00e9cifique. Notre accompagnement repose sur :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>personalized<\/b><span style=\"font-weight: 400;\">, adapt\u00e9e aux enjeux financiers, juridiques et fiscaux du client\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>in-depth expertise<\/b><span style=\"font-weight: 400;\"> en droit fiscal, en financement et en structuration d\u2019op\u00e9rations\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>strat\u00e9gie rigoureuse <\/b><span style=\"font-weight: 400;\">pour optimiser les impacts fiscaux et patrimoniaux\u00a0;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>absolute confidentiality<\/b><span style=\"font-weight: 400;\">, adapt\u00e9e aux transactions sensibles.<\/span><\/li><\/ul><p>\u00a0<\/p><p><b>Un partenaire de confiance pour vos op\u00e9rations strat\u00e9giques<\/b><\/p><p><span style=\"font-weight: 400;\">Nous accompagnons nos clients comme partenaire strat\u00e9gique, afin de s\u00e9curiser les transactions, optimiser les impacts fiscaux et patrimoniaux, et prot\u00e9ger les int\u00e9r\u00eats des dirigeants et actionnaires dans un environnement fiscal et financier complexe et \u00e9volutif.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb502df elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fb502df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c55e60d e-con-full sectionNosServices e-flex e-con e-parent\" data-id=\"7c55e60d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d75784b e-con-full e-flex e-con e-child\" data-id=\"d75784b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3a206169 e-con-full e-flex e-con e-child\" data-id=\"3a206169\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4e9b104 e-con-full e-flex e-con e-child\" data-id=\"4e9b104\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-50637fdf e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"50637fdf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-360203f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"360203f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e968c18 font-franklin  elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"2e968c18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">OUR OTHER SERVICES<br>en fisaclit\u00e9 entreprise<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-541d8eee e-con-full e-flex e-con e-child\" data-id=\"541d8eee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a3733a4 e-con-full e-flex e-con e-child\" data-id=\"3a3733a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6c2818a3 e-con-full e-flex e-con e-child\" data-id=\"6c2818a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f6fa6b8 e-con-full e-flex e-con e-child\" data-id=\"2f6fa6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7474664e e-transform elementor-widget elementor-widget-heading\" data-id=\"7474664e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/fiscalite-des-entreprises\/structuration-de-groupes-management-fees\/\"><u>Group structuring &amp; management fees\n<\/u><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48bde2c1 e-con-full e-flex e-con e-child\" data-id=\"48bde2c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-45c2d99e e-con-full e-flex e-con e-child\" data-id=\"45c2d99e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fc79667 e-con-full e-flex e-con e-child\" data-id=\"1fc79667\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25b491c4 e-transform elementor-widget elementor-widget-heading\" data-id=\"25b491c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/fiscalite-des-entreprises\/accompagnement-dans-le-cadre-de-lintegration-fiscale\/\"><u>Tax consolidation\n<\/u><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bdff4d1 e-con-full e-flex e-con e-child\" data-id=\"1bdff4d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-482df76 e-con-full e-flex e-con e-child\" data-id=\"482df76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47533120 e-con-full e-flex e-con e-child\" data-id=\"47533120\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1345efad e-transform elementor-widget elementor-widget-heading\" data-id=\"1345efad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/fiscalite-des-entreprises\/societes-holding-et-animation\/\"><u>Holding companies and business leadership\n<\/u><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-765b4dab e-con-full e-flex e-con e-child\" data-id=\"765b4dab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d98581a e-con-full e-flex e-con e-child\" data-id=\"d98581a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5887eaa1 e-con-full e-flex e-con e-child\" data-id=\"5887eaa1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5608ae59 e-transform elementor-widget elementor-widget-heading\" data-id=\"5608ae59\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/fiscalite-des-entreprises\/management-packages-interessement\/\"><u>Management packages and profit-sharing schemes\n<\/u><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0311e39 e-con-full e-flex e-con e-child\" data-id=\"0311e39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ab52e7b e-con-full e-flex e-con e-child\" data-id=\"ab52e7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-132d98d e-con-full e-flex e-con e-child\" data-id=\"132d98d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-211cca6 e-transform elementor-widget elementor-widget-heading\" data-id=\"211cca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/fiscalite-des-entreprises\/conseil-strategique-due-diligences\/\"><u>Strategic advice and due diligences\n<\/u><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ce8b2 font-fr elementor-align-left elementor-widget elementor-widget-button\" data-id=\"e1ce8b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/thelineavocats.fr\/en\/#NousContacter\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b99660d blogLanding e-flex e-con-boxed e-con e-parent\" data-id=\"6b99660d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-40693ff5 e-con-full e-flex e-con e-child\" data-id=\"40693ff5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-222b09c1 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"222b09c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1d80c9 elementor-widget elementor-widget-heading\" data-id=\"c1d80c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Latest news<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73dddfe4 e-con-full e-flex e-con e-child\" data-id=\"73dddfe4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50d4968c elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"50d4968c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:441,&quot;slides_to_show&quot;:&quot;1&quot;,&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t\t\t\t<div class=\"e-loop-nothing-found-message\">\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d10d78c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"2d10d78c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/articles\/category\/contentieux-fiscal\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VIEW ALL ARTICLES ON TAX LITIGATION<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2460141e e-con-full e-flex e-con e-child\" data-id=\"2460141e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>LBO, OBO &amp; Apport-Cession Les op\u00e9rations de LBO (Leveraged Buy-Out), FBO (Family Buy Out), OBO (Owner Buy-Out) et d\u2019apport-cession repr\u00e9sentent des leviers essentiels pour la croissance, la transmission ou la restructuration des entreprises. Elles combinent enjeux financiers, fiscaux et juridiques complexes, n\u00e9cessitant une ma\u00eetrise pointue du droit fiscal et des m\u00e9canismes de financement. Notre cabinet, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1631,"parent":1482,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2640","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=2640"}],"version-history":[{"count":7,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2640\/revisions"}],"predecessor-version":[{"id":2708,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2640\/revisions\/2708"}],"up":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/1482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media\/1631"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=2640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}