Guides for business owners
The questions business owners and families ask us, with dated, sourced answers and worked figures. Each guide is updated when the rules change.
How can an owner take cash out of the company without selling it?
Dividend recapitalisation, owner buy-out, share-backed lending and sale and leaseback compared: four ways to turn part of a company's value into personal liquidity.
Owner buy-out: selling your company to your own holding
How an owner buy-out works, a worked example, typical financing structures and the points lenders, funds and tax authorities look at.
Dividend recapitalisation: cash for shareholders without selling a share
How a company borrows to pay its shareholders a special dividend, with a worked example, market leverage levels and the risks.
Selling a French company through a holding: the 2026 contribution rules
Tax deferral under article 150-0 B ter, 70 % reinvestment within three years, five-year holding period: what changed in 2026 for French-resident owners who sell.
The Dutreil pact in 2026: passing on a French company with a 75 % exemption
75 % exemption on gift and inheritance duties, six-year individual commitment, exclusion of non-business assets: the French Dutreil regime after the 2026 Finance Act.
Sale and leaseback: turning the company's buildings into cash
How a corporate sale and leaseback works, what it releases compared with a mortgage loan, recent Gulf and European deals, and the lease terms to negotiate.
Listing a non-US company on Nasdaq through a SPAC: what the founder keeps
How Gulf, European and African companies list on Nasdaq through a SPAC merger, who owns what afterwards, redemptions, the SEC's 2024 rules and foreign private issuer status.
Family buy-out: passing the business to one child without wronging the others
How a family buy-out works (gift, acquisition holding, debt, vendor loan), a worked example and what makes it succeed.
Foundations and family offices in the UAE: which structure for a business family?
DIFC and ADGM foundations, single family offices, the UAE family business law and the 9 % corporate tax: the options for structuring family wealth in the Emirates.
Preparing your business for sale: what a buyer challenges first
Quality of earnings, net debt, working capital and warranties: the points buyers and funds use to lower the price, and how to prepare them before launching a sale.
Buying a business in difficulty: court-approved sales, pre-packs and timing
Court sale plans, French prepack cession, UK pre-pack administration: how to buy a business in difficulty, who decides, what an offer contains and what to check in a few days.
Our editorial method: every piece is written by our team, reviewed by a second senior, dated and sourced from official texts or professional publications. We update it when the rules change. Glossary