Tax on in-bound investments into France
The tax consequences for inbound business investments into France will depend upon whether the investor is acquiring business assets or the shares in a French company.
Acquiring business assets
A buyer may prefer to purchase assets rather than shares. A buyer of business assets can receive a step-up in the tax basis of the acquired business assets, whereas they cannot obtain a step-up in the tax basis of the target company’s assets if they acquire shares.
The […]