AD Article
Overview on the new social and tax regime introduced by the finance act for 2025
reminders Article 93 of the Finance Bill for 2025 was adopted on Thursday, February 6. This article provides for the introduction
Contact
Xavier Rohmer
Partner
Xavier Rohmer started his career at the French Ministry of Finance, where he worked for four years, and then joined the law firm Baker McKenzie in Paris in 1989. He then managed the International Desk of Coopers & Lybrand Deloitte in charge of Southern Europe, in London, for two years and returned to Paris in late 1992 to join the Corporate Finance department of Coopers & Lybrand Legal and Tax (now Landwell & Associés since 1999). He became a partner in 1997, then co-head of the M&A department at Landwell & Associés (PricewaterhouseCoopers' correspondent firm) and a member of the executive committee as from March 2004.
He joined August Debouzy in March 2005 as a partner and created the tax and asset management department, which he is currently in charge of.
Xavier Rohmer assists investment funds (Private Equity) and major groups with their financial and tax issues in connection with their acquisitions or divestitures. He also provides advice on restructuring and capital development (fund raising), management package, wealth and asset structuring and executive compensation structure (capital gains, wealth and property wealth taxes (ISF/IFI), stock options, bonus shares, etc.) and for regulated professions (notaries public, chartered accountants). He oversees the tax litigation (and criminal tax law) practice, for corporations and individuals. He has also developed a Private Wealth practice for French or foreign corporate officers, managers and private investors in relation with family offices and private banks in the financial market.
Practice Area
Education
- Graduated from the Paris Institute of Political Studies (IEP Paris, also called Sciences Po)
- PhD in Law (Docteur d’État)
- Graduated (alumnus) from the French National Tax School (École Nationale des Impôts)
Admitted to the bars
- Brussels, 2007
- Paris, 1992
Languages
French I English I Spanish
BEST LAWYERS 2025
(Recognized in Best Lawyers since 2013
Private Equity Law, Tax Law
OPTION DROIT & AFFAIRES 2023
LBO dont la majorité des opérations porte sur des entreprises de 50 à 300 millions d’euros: Tier 3/5
DÉCIDEURS STRATÉGIE FINANCE DROIT 2024
PRIVATE EQUITY
Advising management teams: recommended
REAL ESTATE
Real estate tax: recommended
TAX LAW
Tax: Litigation: highly recommended
LBO tax: excellent
Taxation of international groups: highly recommended
Transaction tax: excellent
WEALTH MANAGEMENT
Wealth tax: highly recommended
Wealth tax: regulation and litigation: excellent
-
-
AD Article
August Debouzy Advises Trigano on the Acquisition of Bio Habitat
August Debouzy has advised Trigano, a European leader in leisure equipment, on the acquisition of Bio Habitat, a subsidiary of Bénéteau, a specialist in mobile homes.
-
AD Article
August Debouzy Expands International Reach with Launch of Spanish & Lusophone Desk
August Debouzy expands its global footprint with the launch of its Spanish & Lusophone Desk, a dedicated team providing expert legal counsel to clients from Spanish and Portuguese-speaking countries with business interests in France. Building on the strength of the firm’s Paris and Brussels offices, as well as its established German Desk, this new initiative offers customized services in collaboration with a network of trusted local law firms to ensure seamless support.
-
AD Article
Mise au point sur le régime d’imposition des « management package »
A l’occasion de trois décisions rendues en formation plénière le 13 juillet 2021 (n°428506, n°435452, n°437498), le Conseil d’Etat apporte des précisions sur le régime d’imposition des « management package » consentis aux dirigeants et/ou salariés de sociétés. Il juge que les gains éventuellement tirés de ces mécanismes d’intéressement doivent être imposés dans la catégorie des « traitements et salaires » lorsqu’ils trouvent essentiellement leur source dans l’exercice par l’intéressé de ses fonctions de dirigeant ou de salarié.
-
AD Deal
August Debouzy accompanied IDSUD as part of the deposit of a Public Takeover Offer for its own shares against FRANCAISE DES JEUX shares held in the portfolio.
August Debouzy advised IDSUD, a family group founded in 1850 that includes brands with multiple trades, as part of the public offer to buy back by exchange for its own shares remunerated by the delivery of French shares of the Games held in the portfolio.
-
AD Deal
August Debouzy accompanied Ynsect in the acquisition of the Dutch company Protifarm.
Ynsect, French start-up of the Next40 specializing in animal feed and fertilizer insect farming, acquires, for an undis revealed amount, the Dutch company Protifarm recognized for its leadership in the production of insect-based ingredients for human consumption.
-
AD Deal
August Debouzy accompanied the sale of the Grimberg laboratory by the Grinberg family.
August Debouzy accompanied the sale of the Grimberg laboratory by the Grinberg family.
-
AD Deal
August Debouzy advised the Trigano Group on the acquisitions of the CLC, SLC and Loisireo groups.
August Debouzy has assisted the Trigano group, a specialist in motorhome and caravans, in doing so an exclusive negotiation for the acquisition of 70% of the CLC, SLC and Loisireo groups, distributors of leisure vehicles in Europe that employ about 800 people and have 44 points of sale of motorhomes and caravans in France.
-
AD Deal
August Debouzy a conseillé l'entreprise française Ynsect (Next 40) dans le cadre de l'implantation d'une nouvelle ferme verticale d'insectes sur le territoire d'Amiens (Poulainville)
Le cabinet d’avocats August Debouzy a accompagné l’entreprise française Ynsect, leader mondial des protéines d'insectes, dans la construction de la plus grande ferme verticale d'insectes au monde près d'Amiens. L’entreprise Ynsect, qui fait partie des start-up du Next 40, a développé un concept de ferme verticale (Projet Ynfarm) lui permettant d'élever les insectes en grande quantité et les transformer par la suite en ingrédients pour l'aquaculture, les plantes et les animaux de compagnies. August Debouzy est intervenu en qualité de conseil pour lui permettre de finaliser la construction et le financement de sa ferme d'insectes en partenariat avec la CDC dont la mise en production est prévue pour début 2022 et devrait amener à la création de près de 500 emplois directs et indirects dans la région des Hauts-de-France.
-
AD Article
Nouvelle opportunité de donation de 100.000 euros sans fiscalité !
L’article 790 A bis du CGI issu de la 3ème loi de finances rectificative pour 2020 introduit un nouveau dispositif de dons familiaux en espèces exonérés de droits de mutation dans la limite de 100 k€ à condition d’être consentis entre le 15 juillet 2020 jusqu’au 30 juin 2021 et affectés dans les trois mois à la souscription au capital d’une petite entreprise, à la rénovation énergétique ou à la construction de la résidence principale.
-
More
Publications