Merger premium in France: tax and accounting points
What is a merger premium in France and why does it matter for accounting, future distributions and tax treatment?
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Merger premium in France: tax and accounting points
Updated March 29, 2026 - In a French merger, the merger premium should not be confused with merger gain. Its accounting presentation and tax consequences need to be reviewed carefully.
See also business taxation, tax audit of companies and tax verification.
Acces direct : Review your merger tax treatment
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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