By Charlotte GAUCHON
15 June 2025
Sale with right of redemption is an old legal mechanism, but its subtlety offers financial and asset structuring possibilities that are still relevant today. However, its handling requires a precise knowledge of its tax implications, which can be complex. Far from being a simple temporary transfer of ownership, this transaction is scrutinised by the tax authorities, which seek to detect the true intentions of the parties involved. Improper tax treatment can result in significant adjustments. For a comprehensive understanding of this financial transaction, see our complete guide to sale with right of repurchase. This article sets out the tax rules governing sales with right of repurchase, so that you can anticipate the consequences and optimise the structure. The general framework of the tax treatment of sales with right of repurchase The tax authorities approach sales with right of repurchase with a degree of suspicion, aware that behind the legal qualification of a sale subject to a resolutory...
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