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Cash Pooling


Cash pooling enables corporate groups to minimise expenditure incurred in connection with banking facilities through economies of scale. Cash pooling agreements must be carefully structured in order to minimise the risks of civil or criminal liability of the participating group companies and their officers, also considering tax issues.

In this context, this brochure provides an overview of the risks of civil / criminal liability associated with cash pooling in 23 jurisdictions in which CMS is represented and discusses the various means by which such liability may be avoided.

For more information, please contact Cedric Guyot or Julien Leclère.

Cash Pooling 2013_July
PDF 2.5 MB


Portrait of Cedric Guyot
Cedric Guyot
Adrien Lanotte
Julien Leclere