The private equity market continues to evolve in an environment shaped by interest rate normalization, increased investment selectivity, and a growing focus on sustainable long-term performance.

The Article 150-0 B ter tax regime plays a central role in wealth planning strategies related to business sales in France. As the 2026 Finance Act may reshape its framework, this tax mechanism remains, for now, a particularly powerful tool to defer capital gains taxation and redirect capital toward private market investments, directly supporting the real economy.