France: M&A/Private Equity

Le Conseil d'État clarifie les modalités de calcul de la réintégration Charasse dans le cadre d'opérations de LBO, en confirmant que les fonds apportés lors d'une augmentation de capital peuvent s'imputer sur le prix d'acquisition sans condition d'affectation explicite à l'opération de rachat. Cette décision met fin aux tentatives de l'administration fiscale d'exclure ces fonds du calcul et offre une sécurité juridique accrue pour les groupes fiscalemen

The French Act on the Simplification of Economic Life, dated 26 May 2026, has fundamentally transformed the Hamon Law's employee information requirements in business transfers. Companies with 50-250 employees that have a Works Council are now exempt from individually notifying employees of their right to bid, while smaller companies benefit from reduced notification periods and lower penalties. These changes mark a significant shift in French M&A transaction procedures that have been in place since 2014.

Carried interest constitutes a performance-sharing mechanism whose legal qualification, holding arrangements, and transfer conditions raise specific wealth management and tax issues.

On April 9, 2026, the French legislator published Ordinance No. 2026-255 of April 8, 2026 transposing Directive (EU) 2024/1619 (CRD VI) into French law (available here—French only)...

Collaboration in the technology sector is essential and widespread: from data asharing for AI development to platform and API access and co-developing new products. However, heightened regulatory scrutiny...

International law firm BCLP has advised a banking pool led by Crédit Agricole du Languedoc on establishing a €38 million Revolving Credit Facility for Elements, a renewable energy producer based in Montpellier. The facility, which can be extended to €50 million, will support the company's ambitious growth plans to reach 1 GW of installed capacity through photovoltaic, hydropower, and wind projects across France and Italy.

From organizational restructures to simple changes of address, your IP rights must be kept up to date as your business evolves if you are to ensure they remain valid and enforceable.

Par un rescrit en date du 30 avril 2025, l'administration fiscale, tirant les enseignements d'une jurisprudence de la CJUE de 2021 (CJUE, 20 janvier 2021, aff. C 288/19, QM)...

Our third annual IPEM Allocation and Fundraising Trend Report analyses the investment strategies, trending sectors, and key strengths desired – and offered – by investors and funds for the year ahead.