
Dutreil Pact conditions 2026: the 5 mistakes to avoid
The Dutreil agreement allows for the transfer of a business while being taxed on only 25% of its value. In return, a six-year holding period is required. A poorly timed sale, exceeding a certain threshold, or a business falling into disarray, and the tax savings are retroactively lost. This guide details the conditions of the scheme...

Arst Avocats ranked "Essential" in the Décideurs 2026 ranking for restructuring
Arst Avocats ranked "Essential" in the Décideurs 2026 ranking for restructuring. Arst Avocats is ranked "Essential" in the Décideurs 2026 ranking of law firms operating in...

Taking over a company in receivership or liquidation: how to successfully complete a takeover at auction?
The stages of taking over a company in receivership or liquidation: Taking over a company in difficulty as part of a transfer plan can allow you to acquire a business, assets, contracts and a team without, in principle, taking over all the liabilities of the company that operated them...

Transfer of shares in predominantly real estate companies: a new formality under penalty of nullity since June 27, 2026
Since June 27, 2026, the transfer of shares in a predominantly real estate company is subject to new mandatory formalities. When it falls within the scope of Article 1865-1 of the French Civil Code, it must, under penalty of nullity, be evidenced by an authentic instrument, by an instrument countersigned by a lawyer, or...

Should the franchisor require a shareholders' agreement within the franchised companies?
Introduction: The Purpose of a Shareholders' Agreement in Franchising A conflict between the partners of a franchised company can destabilize a point of sale as surely as a breach of the franchise agreement. The franchisor therefore has a vested interest in ensuring that this risk has been anticipated. But how far can this go...?.

Interview with Romain Picard, young partner at the law firm Arst Avocats specializing in Corporate / M&A
Today we welcome Romain Picard, a young partner at the law firm Arst Avocats, who explains his reasons for joining the firm and tells us about his projects regarding...