ADVISING BUYERS AND SELLERS OF FRENCH WINE ESTATES, WITH PARTICULAR EXPERTISE IN CROSS-BORDER TRANSACTIONS.

Acquiring a wine estate is not a traditional M&A transaction. It requires a thorough understanding of the specific legal and regulatory framework governing the sector, which directly affects the feasibility, timing and economics of the deal.

Our work covers:

• Deal structuring: choice between an agricultural asset deal and a share deal, formation of the acquisition vehicle, analysis of French and foreign tax implications (particularly US), VAT recovery strategy.

• Targeted due diligence: red-flag review of corporate, commercial, employment, tax and IP matters (including wine brands and licences), in coordination with technical and oenological experts.

• Sector-specific procedures: SAFER pre-emption rights (including the accelerated procedure), Loi Sempastous, farming authorisation from the Contrôle des Structures, management of agricultural leases and rural tenancies.

• Negotiation and drafting: LOI, preliminary sale agreement (compromis), notarial deed (acte authentique), representations and warranties, side letters, transitional commodat agreements for post-closing operation, arrangements with outgoing operators.

• Coordination and closing: liaison with the instrumental notary, tax advisors, wine experts and specialised real estate agents; trademark transfer at the French INPI; post-closing integration of the estate into the buyer’s structure.

For international buyers, our support extends to global wealth planning (tax residency, real estate wealth tax, gift and inheritance tax), French visa applications and coordination with the buyer’s home-country tax counsel.

Iné relies on an established ecosystem of partners — specialist wine law notaries, oenological experts, dedicated real estate agents — to provide integrated support throughout the transaction lifecycle.