Debt waivers with a “better fortune” clawback clause: France’s top administrative court clarifies the tax treatment of the resulting income for the lending company
Published on :
29/07/2026
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Commentary on Conseil d'État (joint 9th and 10th chambers), 7 July 2026, No. 506015, Sté Sparflex
A “better fortune” clawback clause is, by design, meant to revive the waived receivable once the debtor's financial position improves — bringing w...