The new capital gains tax also has a significant impact on estate and wealth planning, particularly on the use of partnerships. Today, partnerships are a commonly used tool for structuring and transferring family wealth.

Since 1 January 2026, new rules governing personal securities have come into force. In particular, in the context of acquisitions (M&A transactions), financing arrangements, and shareholder structures, it is important to assess the impact of these changes on existing and future suretyships.

A merger rarely stops at the corporate law process. Contracts, real estate, personnel, permits and intellectual property rights may each require specific concerns or formalities. Proper preparation is therefore essential to ensure operational continuity.