Company whose assets consist predominantly of real estate: interpretation under French domestic law
In its decision of 6 May 2026 (No. 24-22.185), the French Supreme Court clarified how the concept of a legal entity whose assets consist principally of immovable property should be interpreted where this concept is not defined in an applicable tax treaty. In this case, a Russian tax resident held 100% of the shares in […]
DELSOL Avocats announces the promotion of five lawyers to counsel status
DELSOL Avocats is pleased to announce thepromotion of five lawyers to the rank of counsel : Guillaume Buhagiar (Data Protection & Life Sciences), Simon Gérard (Non-Profit Organisations – Social Entrepreneurship), Justine Marlot (Wealth Law & Taxation), Mélanie Oualiten (Civil & Commercial Litigation) and Victoire Störksen (Life Sciences). With these new promotions, DELSOL Avocats now counts […]
The hand-to-hand gift, a Franco-Belgian perspective
The hand-to-hand gift is a well-known concept in Belgium and France, but the term does not cover the same reality in the two countries, and the tax consequences are not the same. The French and Belgian Civil Codes define a gift as a contract by which, during his lifetime, a person (the donor) immediately and […]
Bring us your capital gains … they will be exempted in Belgium
Belgium has always been known as a tax paradise because of its lack of a capital gains tax, at least if the capital gains were made within the “normal management of a private estate”. Capital gains realised by individuals on shares in companies and other financial instruments were simply tax exempt. That was very attractive […]
French M&A : Navigating the Hamon Law after the 2026 Reform
French M&A transactions may require one of two employee-related procedures before the seller can enter into a binding sale agreement : direct notification of employees under the so-called Hamon Law, or information and consultation of the target’s work council (comité social et économique, or CSE). Neither route gives employees or the CSE a veto, but the […]
DELSOL Avocats advised Framatome on its acquisition of a minority stake in Manoir France
DELSOL Avocats advised Framatome, a global leader in nuclear energy, on its acquisition of a minority stake in Manoir France. Manoir France is a subsidiary of the British company Paralloy Group, which owns foundries in Pîtres (Eure) and Saint-Dizier (Haute-Marne). These two sites, which employ 450 and 170 workers, respectively, specialize in the manufacture of […]
A New Sanction Against Uber Based on Automated Decision-Making
In 2020, the Human Rights League filed a class-action complaint with the CNIL on behalf of 170 Uber drivers. The company comprises UBER B.V., headquartered in Amsterdam, and UBER TECHNOLOGIES INC., based in San Francisco, U.S. Under the one-stop-shop mechanism, the Dutch Data Protection Authority (AP) handled the complaint in close cooperation with the CNIL. […]
DELSOL Avocats advised April on the acquisition of Alexis Assurances
DELSOL Avocats advised April, France’s leading wholesale brokerage firm, on the acquisition of Alexis Assurances, a broker specializing in renewable energy and construction insurance. This transaction marks the launch of the Group’s future P&C Specialty Division, which is intended to gradually bring together leading expertise in highly technical markets. In connection with this transaction, DELSOL […]
The Contribution to Economic Justice : What Do You Need to Know
Since 1 January 2025, twelve Commercial Courts (« Tribunaux de Commerce ») have been converted into Economic Activity Courts (« Tribunaux des Activités Économiques » abbreviated as « TAE ») on a pilot basis for four years1, covering particularly Paris, Nanterre, Lyon and Marseille. This reform comes with a major new feature : the Contribution […]
Guidelines on Anonymization
Guidelines on Anonymization: Adoption of the European Data Protection Board’s New Draft On July 7, 2026, the European Data Protection Board (EDPB) adopted a draft of new guidelines on anonymization (“Guidelines”)[1] . These Guidelines aim to update Opinion 05/2014 of the Article 29 Working Party on anonymization techniques, in order to take into account developments […]