Tax law for transactions

UGGC & Associés regularly assists clients in all types of long term financing transactions such as mergers, acquisitions, restructuring or business branch contributions. For these transactions, our Tax Law department works in liaison with our Corporate Law department to ensure clients receive an integrated service package for their Mergers & Acquisitions operations.

Experts from our Tax Law department are likely to get involved both upstream of a given transaction by carrying out the tax audit of the target group, as well as completing the transaction (acquisition scheme approval and prior consent obtention, exit agreements from a tax integrated group, follow-up of tax registrations and transfer rights, settlement of tax litigation in connection with asset and liability guarantee agreement).

UGGC & Associés has expertise in the areas of leveraged acquisitions (LMBO, LMBI, OBO), and has the capacity to draft structuring memos and tax reviews required to carry out such transactions: dividend redemption scheme, endorsement of financial interest deductibility especially with regard to the Charasse amendment, preparation of integration criteria of post transaction group, organizing share contributions in the event of reinvestment by managers, assessment of impact caused by companies dealing mainly in real estate…

UGGC & Associés assists with the implementation of profit sharing schemes for managers involved in such transactions: approval of proposed profit sharing tools, handling capital gains reconveyance, setting up stock options or free share allocation plans, issuing stock warrants, BSPCE, creating company savings plan or mutual funds.