Contribution-sale: a technical mechanism at the heart of wealth management and entrepreneurial strategies

Article written by

Serge CAMBIE

Masters Serge CAMBIE et Thibault PILA, partner lawyers at the law firm BREMENS AVOCATS were pleased to host, on April 21, 2026 in the premises of the Union Circle, next to KMH et ANGELOR, a conference dedicated to the mechanism of thecontribution-sale, an incentive and technical mechanism, at the crossroads of tax law, company law and asset structuring.

We warmly thank Guillaume HUBLOT et Sébastien BONTE for the quality of their work and this demanding collaboration, as well as LYON FINANCIAL CENTERand especially Carine POTTIN-GORBATOFF et Frédéric MIRIBEL, for their support in organizing this event.

The objective of this presentation was to highlight:

the key structural points of the contribution-sale regime,

the Recent legislative changes to Article 150-OB ter of the French General Tax Code (CGI), in particular the 2026 Finance Law, which has tightened the conditions for applying this provision.,

and above all, the contributions of tax case lawwhich have become crucial in securing operations.

More than ever, the implementation of the contribution-sale requires a rigorous, proactive and multidisciplinary approach, tailored to the profile of the manager and shareholders, the economic reality of the operation and the objectives pursued.

BREMENS AVOCATS supports its clients at every stage of the planning and implementation of these complex schemes.by combining technical expertise, strategic vision and a deep understanding of heritage and entrepreneurial issues.