DELSOL Avocats advised idiCo on the LBO of Slat
DELSOL Avocats advised idiCo on the LBO of Slat, a designer of safety power supply systems The management company acquired a majority stake. Garibaldi Participations takes a minority stake alongside the management team. In the context of this transaction, DELSOL Avocats advised idiCo with a multi-disciplinary team including :
DELSOL Avocats advised Albarest Partners on the buy-out of Optym-Ha
DELSOL Avocats advised Albarest Partners on the buy-out of Optym-Ha, a French SME specialising in the cleaning of particle filters. The management company took control of three quarters of the target’s capital, while the founder partner, who was so far sole shareholder, retained a 25% stake. The transaction was structured by a senior debt taken […]
DELSOL Avocats awarded at the Palmarès du Droit – Lyon (France)
DELSOL Avocats has been distinguished at the Palmarès du Droit organised in Lyon (France) by Le Monde du Droit. The expertise of our Corporate Taxation and Wealth law & taxation teams was rewarded with a Gold Trophy in the Tax category. This award is all the more appreciable in that it testifies to the satisfaction […]
Income from the use of the sportsperson’s image in an international context
From a French tax point of view, unfortunately, the legislator has not provided for a specific tax and social regime for the income earned by sportsmen and sportswomen from their image and fame. The most common question is whether this type of income should be considered as a salary (subject to social security contributions) or […]
Foreign direct investment control – A recent example of the French policy
Over the past 15 years, France has increasingly reinforced its control over foreign investments. The list of sensitive activities subject to prior authorization has expanded substantially. Early 2024, a new regulation (i) expanded the list to activities related to the processing and extraction of critical raw materials (cobalt, lithium…), while (ii) setting permanently the (initially […]
Belgium’s foreign direct investment (FDI) screening regime
Since July 1, 2023, Belgium has implemented a foreign direct investment (FDI) screening system. The aim of the FDI screening is to detect and mitigate potential risks to national security, public order, and strategic interests, particularly in sensitive sectors like critical infrastructure, technology, and raw materials. The FDI screening mechanism requires non-EU investors to notify […]
What Impact Could the U.S. Presidential Election Have on Global Tax Harmonization?
The OECD is working to harmonize both tax rates and tax bases worldwide, in order to fairly tax profits from the digital economy and multinational corporations, as well as to combat tax fraud and competition between states (the so-called Pillar 1 and 2 initiatives). see the United States weigh more heavily on these efforts, which […]
Non-compete clause: Is it the end?
As from September 4, 2024, the United States Federal Trade Commission (FTC) had planned to enforce a rule banning most post-employment non-compete clauses nationwide. However, this rule was blocked by a Texas federal court in late August. The court concluded that the FTC had exceeded its statutory authority, deeming the decision “arbitrary and capricious.” Specifically, […]
Fostering use of W&I insurance in French M&A Transactions
With a view to reconcile buyers’ and sellers’ opposite objectives in M&A and private equity transactions, W&I (Warranty and Indemnity, also know as Representations and Warranties) insurance has become a more and more widely-spread tool on the French market to popular risk allocation. W&I insurance enables to materially bridge gaps by providing comfort to both […]
DELSOL Avocats advised the CNGE on obtaining CNIL authorisation for the P4DP project
DELSOL Avocats advised the CNGE (National College of Teaching General Practitioners), the leading scientific society for general medicine in France, in obtaining authorisation from the French Data Protection Authority (CNIL), for the P4DP (Platform For Data in Primary care) project, a data warehouse hosting general medicine data. The main objective of the P4DP project is […]