22 articles in this category
Contribution-disposal under Article 150-0 B ter CGI: full 2026 guide. Tax deferral conditions, 60 % reinvestment threshold, DGFiP audits, abusive schemes and the 19 February 2026 reform.
A practical guide for sellers preparing French tax, accounting and payroll files before investor or buyer due diligence.
A practical guide to earn-out clauses in French business sales, with tax, accounting and dispute-prevention points.
A practical guide to French acquisition debt, holding companies, OBOs and management buyouts for SME buyers and executives.
An earn-out theoretically aligns seller and buyer on the target's future performance. In practice, a poorly drafted clause is a litigation source: manipulable indicators, contested management scope, unfavourable taxation. A French CPA's playbook on building a balanced earn-out: robust indicators and 2026 tax watchpoints.
A well-run financial due diligence on a French SME identifies the main red flags within 15 to 20 business days: quality of earnings, trial-balance reconciliation, atypical shareholder loans, under-provisioned items, VAT and URSSAF anomalies. A French CPA day-by-day playbook with prioritised checks and a risk scoring grid.
Before signing a letter of intent (LOI) to acquire a French SME, twenty financial checks must be completed: adjusted EBITDA, normalised working capital, net debt, off-balance-sheet commitments, latent tax exposure, customer concentration. A French CPA's playbook with actionable checklist and 2026 watchpoints.
Transaction services secure an acquisition, sale or exit with targeted financial and due diligence analyses.
LOI, due diligence, SPA, assets and liabilities warranty, earn-out, closing, capital gains tax and registration duties: what a Paris-based seller needs to lock down to sign the final sale agreement in 2026.
Five-to-ten-year anticipation window, €100,000 personal allowance every 15 years, donation-partage at frozen valuation, Family Buy-Out, 15-year deferral of duties under Article 397 A: the levers of a successful family business transfer in 2026.
Forecast P&L, cash-flow plan, financing needs and assumptions: which projections genuinely strengthen a business sale file in France.
Price, conditions précédent, warranties and timing: why the sale protocol is the key document in a French business transfer.
Business, funds, customers, lease, equipment: how to build a defensible valuation before selling in 2026.
Anticipating the transfer of a business allows you to better add value, find the right buyer and secure your personal exit.
Finding the right buyer means identifying credible candidates, protecting confidentiality and running a disciplined sale process from the start.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.