The transfer of business assets: stages and vigilance
Transfer of business assets: transferred elements, formalities, lease, pre-emption, taxation and points of vigilance to secure the operation.
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.
Transfer of business assets: steps and vigilance
Update March 2026 - The transfer of business assets follows a precise logic. We don't just sell premises or turnover. We transfer a set of elements which provide the economic continuity of the activity: customers, brand, lease rights, equipment, sometimes digital elements. A poorly prepared operation can weaken the price, the recovery or even the effective transfer of certain assets.
What the transfer entails
The transfer of goodwill in principle concerns the elements which constitute the fund, with a central subject: clearly distinguishing what is included, excluded or to be contractually secured.
To complete, also see Estimated goodwill, Amortization of goodwill and our Business fund assessment scale guide.
The most sensitive points
- ▸the exact scope of the elements transferred;
- ▸the right to lease and its constraints;
- ▸publicity and opposition formalities;
- ▸the possible commercial pre-emption right;
- ▸consistency between price, financing and schedule.
Why the commercial lease is central
In many cases, the value of the fund depends in part on the quality of the commercial lease. It is therefore necessary to reread:
- ▸the remaining duration;
- ▸the renewal conditions;
- ▸transfer clauses;
- ▸the evolution of the rent.
Hayot Expertise advice: on a business, the price is never just a number. Real security comes from the assigned perimeter, the quality of the lease and rigorous compliance with formalities.
The most frequent errors
- ▸believe that everything is transmitted automatically;
- ▸neglect the digital elements of the fund;
- ▸underestimate the constraints of the lease;
- ▸forget the commercial pre-emption of the municipality;
- ▸sign too quickly without a clear timeline.
How to secure the operation
- ▸precisely identify the fund and its components;
- ▸review the lease and essential contracts;
- ▸frame the deed of transfer and the annexes;
- ▸check formalities and deadlines.
Need a framework before signing
We can reread the legal, tax and accounting mechanics of the operation before the sale.
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Conclusion
In 2026, a successful sale of business assets is based on three pillars: exact scope, controlled formalities and economic coherence. The more prepared the operation is, the smoother the transfer.
📞 Are you preparing a business transfer and want to secure each step? We can help you organize the transaction before signing. Make an appointment with an expert
(Official sources: transfer of business to a third party, model deed, commercial right of pre-emption and commercial lease rules)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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