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Assets contributions and mergers

Assets contributions and mergers

A player in legal restructuring operations

At the heart of corporate life

Today, the need to adapt to circumstances and to the requirements of their environment very often leads businesses to constitute themselves in the form of groups of companies in order to cooperate, diversify, acquire or sell sectors of activities, raise funds and develop their investor base.

Changing the structure of a group of companies, however simple and concentrated this group may be, is a more complex operation than restructuring within a single legal entity, whether it is a matter of contributions of individual assets, contributions of branches of activity, mergers or demergers.

Each of these operations is subject to legal regulations, has specific accounting and tax consequences and often involves social issues. In most cases, these operations bring up questions concerning the valuation of companies, independent branches or individual assets.

Issues involved in restructuring operations

What operation

Defining the operation best suited to the objective to be attained, incorporating requirements in the tax, social, accounting and financial fields.

What impacts

The appropriate solution often consists of a series of operations for which it is essential to gauge the consequences for the distribution of partners' rights, shareholders’ equity and the profitability structure while incorporating the specific costs, particularly in tax terms.

Nexia S&A, a merger and contribution expert


Legal missions

Nexia S&A intervenes as a contribution auditor and merger auditor and in legal interventions concerning specific benefits. These missions are stipulated by the Commercial Code. However, beyond the legal aspect, this advance intervention and the partners’ experience help to make operations secure:


Recent reforms in company law now make it possible to designate the Contribution Auditor by unanimous decision of the partners in many cases, without referral to the Commercial Court.

Expertise in valuation

The Nexia S&A partners who intervene in Contributions and Mergers master the concepts and methodologies generally used and applied in valuation.
They use multi-criteria approaches that incorporates every conceivable method of valuation, on the basis of a prior assessment:

Service commitments

Nexia S&A
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Work +33.1 47 66 77 88