Aerospace and Defense

In a world of heightened geopolitical and economic tensions, the aerospace and defence sectors are more than ever exposed to complex issues. At the same time as they are challenged to innovate and transform in order to remain competitive, the economic players in the defence technological and industrial base (DTIB) are increasingly regulated and have to deal with financing issues. Beyond these entities, the entire economic system is now likely to be confronted with defence and security issues: dual or strategic companies in particular. 

On the front line when it comes to the imperatives of digital sovereignty, the aerospace and defence industries have to protect their infrastructures (physical and digital) and their sensitive data even more than others, in a context where confidentiality requirements have increased.   

By integrating advanced technologies and participating in national security, these players contribute to the resilience and technological independence of states. In recent years, we have also seen an increase in cyber attacks for the purposes of espionage or destabilisation linked to belligerent states. The growing digitalisation of businesses, accelerated by the massive use of cloud computing and, more recently, by the deployment of artificial intelligence systems, is increasing the level of risk for economic operators and the type of cyber attacks, requiring increased vigilance and constant adaptation of defence strategies. 

Our teams' expertise in: 
 

Industrial strategy and trade defence  

• Help in obtaining the necessary authorisations to control foreign investment  
• Joint venture agreements, company or asset acquisitions: assistance with antitrust clearances (national and/or European)
• Assistance with export and import controls 

Cyber defence and new technologies    

• Advice on cybersecurity regulations (NIS 2, LPM, CRA, OIV) 
• Assistance in preventing and managing cyber security incidents   
• Advice on regulations governing the protection of national defence secrets 
• Regulatory advice on artificial intelligence  
• Drafting and negotiating strategic contracts for the supply of technological solutions  

Public Procurement 

• Assistance with the drafting, conclusion and performance of contracts between the Ministry of Defence and companies in the defence industrial and technological base   
• Introduction of innovative contractual and financing schemes for defence infrastructure and equipment 
• Advice on public contracts involving defence, security and sovereignty issues  

Commercial contracts 

• Negotiation, conclusion and performance of commercial contracts, whether concluded between French players or in an international context 
• Contractual control of the supply chain 
• Management of complex investment disputes and arbitration proceedings  

Industrial property 

• Protecting technological innovations  
• Patent management 

Financing and guarantees 

• Support in negotiating and drafting financing documentation and associated guarantees 
• Possible mobilisation of enhanced guarantees  
• Helping to mobilise export credit and guarantees  

Taxation 

• Handling cross-border transactions (sales, installation, maintenance, subcontracting) 
• Tax treatment of offsets 
• Structuring export contracts for military equipment (on-shore/off-shore share, technology transfer) 
• Taxation of production, assembly and research sites  
• Transfer pricing (strategy development, policy definition, documentation) 
• Taxation of long-term aviation contracts 
• VAT management in contracts with the State 
• Tax management of specific provisions 
• Issues related to the launch and operation of satellites  
• Assistance with the research tax credit scheme 
• Mobility of managers and employees  
• Assistance with customs matters and links with transfer pricing and VAT aspects 
• Assistance in France, but also outside France through our foreign CMS practices 

Employment, Labour & Pensions

• IRP's right of access to confidential areas
• Labour law consequences of vital operator status 
• Labour law consequences of restricted zone status 
• Management of requests for access to restricted areas and critical operator sites 
• Management of objections following administrative enquiries