With the assistance of LAMY LEXEL Avocats Associés, BOIRON’s family shareholders have transferred their majority shareholding to Boiron Développement, which will launch a simplified takeover bid (OPAS) for BOIRON SA’s shares, with the aim of delisting the company. Read more

Under the terms of Article 244 bis B of the French Tax Code (“Code général des impôt”), foreign companies holding more than 25% of a French company’s share capital must pay a 25% tax (French corporate tax rate) on the capital gain realized on the sale of the company's shares. At the same time, under certain conditions, this capital gain would be taxed at an effective rate of 3% if it was realized by a French resident company (under the long-term capital gains regime). Read more