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Mandatory legal and
tax
rules apply when the promise to sell and the agreement to sell (or buy) a business are signed.
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They are intended to protect the seller, the seller's creditors (supplier, personnel, social security bodies, the tax authority, etc.) and also the buyer and their banker.
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When a business is disposed of, the fundamental document is the preliminary sale agreement [compromis de vente]. It is better to use the services of a legal professional, such as a notaire. If certain information is missing, the sale
will
be null and void.