Impatriation bonus: the objective interpretation of the “similar functions” notion – Paris Court of Appeal, 16 March 2021, 19PA00956

A recent decision of Paris Administrative Court of Appeal clarifies the temporary personal income tax exemption of the impatriation bonus available to some professional sportsmen who are transferred to France to carry out their professional activity. As a reminder, the impatriate regime, codified in article 155 B of the French Tax Code («FTC»), allows to […]

DELSOL Avocats assisted MIR France with the acquisition of LAMIRAU TECHNOLOGIES

DELSOL Avocats assisted MIR France, a subsidiary of the Italian company MIR TECHNOLOGIES (Medical International Research), a world leader on the spirometry diagnostic sector, with the acquisition of LAMIRAU TECHNOLOGIES. In the context of this transaction MIR France was assisted by Emmanuel KAEPPELIN, partner and co-head of the « Mergers-acquisitions – Corporate law » department, […]

DELSOL Avocats assisted SOFIMAC with a majority LBO in Tout pour l’eau

Tout pour l’eau provides materials and accessories for swimming pools. DELSOL Avocats assisted the management company, SOFIMAC Partners, in the context of a majority LBO in Tout pour l’eau with a team including Séverine BRAVARD and Emmanuel KAEPPELIN, partners, and Leslie D’ALASCIO, associate.

Tax and legal structuring of the endowment fund principal shareholder of CETIH

CETIH is a French industrial company specializing in habitats and energy refurbishment. DELSOL Avocats assisted CETIH with the tax and legal structuring of the endowment fund principal shareholder of the Group and with the setting up of the said fund. Xavier DELSOL and Arnaud LAROCHE provided advice and assistance in the context of this transaction.