Analysis & Insights

Expert
Insight

Short, practical observations on a variety of topics.

September 2026 Share transfers Gifts

Gifting shares: a notarial deed is mandatory.

The French Supreme Court has answered clearly: shares cannot be donated by a simple private deed. Any donation must be executed by notarial deed, failing which it is void…

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September 2026 Civil-law company

SCI: your voting rights are not necessarily tied to your share of the capital.

The SCI offers considerable flexibility in organising partner rights. Articles of association can adjust voting rights or provide for profit distribution not proportional to capital…

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August 2026 Real Estate

Corporate-tax SCI: beware of making a property available to a shareholder free of charge.

Can a corporate-tax SCI make a property available to a shareholder free of charge? Contrary to a common assumption, this practice is not without risk…

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July 2026 Real Estate

Did you know that a qualified deed is now mandatory to transfer shares in a real estate asset-heavy company?

Since 27 June 2026, these transfers must, on pain of nullity, be evidenced by a notarial deed, a deed countersigned by a lawyer, or in limited cases a deed drawn up by a chartered accountant…

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June 2026 Structuring

Did you know that from the moment of incorporation, a share premium can be used to immediately dilute a co-shareholder?

Upon incorporation, nothing prevents a company from setting a share premium. Properly calibrated, it allows a fellow shareholder to be charged more for entering the company…

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These publications do not constitute legal advice. The analyses presented reflect a technical perspective at a given point in time and may become inaccurate or outdated as legislation or case law evolves. They represent a reflection on technical matters, not a legal opinion binding the firm. The first meeting is free of charge — an opportunity to assess your situation and anticipate potential future assistance.

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