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French Employment and Tax Reforms Set to Boost Private Equity Buyouts

France - December 7 2017 President Macron recently unveiled employment and tax reforms to increase France’s appeal for deal makers. While France ranks highly as an investment...

Denis Criton, Matthias Rubner, Bénédicte Bremond.


Focus on the new French restrictions applicable to the tax deduction of interest incurred on debt financings contracted in connection with certain leveraged acquisitions

France - January 12 2012 Article 40 of the 4th Amended Finance Act for 2011 introduces new restrictions to the deduction of financial expenses (i.e., mainly interest) for French corporate income tax purposes in cases where the corresponding debt financings can be deemed contracted in relation to artificial acquisitions of shares....

Xavier Renard, Jérôme Commerçon.


French Finance Act 2012 and 4th Amended Finance Act 2011

France - January 4 2012 The 4th Amended Finance Act for 2011 introduces a specific anti abuse mechanism designed to defeat the artificial allocation to a French corporation of debt in relation to the acquisition of shares of an entity (other than a real estate company) which is not controlled from France....

Xavier Renard, Jérôme Commerçon.


Extension of French thin capitalization rules to third party loans guaranteed by related entities

France - June 19 2011 The French Finance Bill for 2011, passed in late December 2010, extends the scope of French thin capitalization rules to loans granted by thirdparty lenders when such loans are secured by a company related to the French borrower....


2011 Finance Law extends French thin capitalization rules to third party loans guaranteed by related entities

France - February 28 2011 French tax rules regarding the deductibility of interest charges paid by holding and operating companies are generally regarded as quite favorable....

Xavier Renard.