"Does a share transfer lead to the transfer of a shareholder loan account ?” by Emmanuel KAEPPELIN for the magazine Tribune de Lyon, 13 April 2017
In an article published in Tribune de Lyon on 13 April 2017, Emmanuel KAEPPELIN writes about why a share transfer does not necessarily lead to the transfer of a shareholder loan account.
Emmanuel KAEPPELIN, a partner in the "Corporate Law - Mergers and Acquisitions" department, explains in the Tribune de Lyon magazine published on 13 April 2017, how the notions of share transfers and the transfer of shareholder loan accounts are distinct even though they are usually related.