Free reference guide
The reference guide to interest-free financing under French law
A working document for company directors and their advisers. It sets out the available structures, their legal basis and the tax questions to address before committing.
What the document contains
- Overview of the structures: firm-price purchase and resale, lease with a purchase option, equity contribution, société en participation (an unincorporated joint venture under French law).
- Legal basis of each structure, article by article.
- Accounting and tax treatment: commercial margin, profit share, depreciation of the financed asset.
- Points to watch: consistency between the real operation and its drafting, security, early repayment of an existing credit.
- A ten-point checklist to review before any commitment.
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Freely available, with nothing in return
The reference guide is made available free of charge. No sign-up is required to read it.
Edition in preparation. To receive the latest edition by email, contact the firm.