LBO and Tax Optimization: Challenges in 2026

Taxation • January 15, 2026

The Leverage Buy Out (LBO) is a company buyout technique using financial and tax leverage. Creating a takeover Holding generally allows benefiting from fiscal integration to repay the acquisition debt.

Fiscal Integration and "Senior Debt"

The upstreaming of dividends from the target to the holding is the central mechanic of the LBO. Tax rules (Charasse amendment, limitation of financial interest deductibility) evolve constantly. Rigorous legal monitoring is necessary.

Why secure your LBO with a lawyer?

From structuring senior debt to negotiations with banks, the Capital Investment lawyer is the guarantor of the setup's viability. Pierre Lavie intervenes by your side to secure your business transmission operations.

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