Corporate M and A 2026

CÔTE D’IVOIRE Law and Practice Contributed by: Andy Lionel Biaou, Marine Quinitric and Frédérique Sery-Kore, SCP Houda & Associés

SCP Houda & Associés Rue du commerce Plateau 1er étage à gauche 01 BP 2778 Abidjan 01 Côte d’Ivoire

Tel: +225 27 20 24 43 87 Fax: +225 27 20 24 43 86

Email: houdaci@avocatshouda.com Web: www.avocatshouda.com/en/

1. Trends 1.1 M&A Market Current Market Climate

Telecommunications and Digital Services Telecoms and digital services continue to expand rapidly. Mobile operators, internet service provid - ers and tech start-ups are involved in cross-border investments, mergers and partnerships. The growing demand for digital solutions and connectivity makes this sector highly attractive for investors seeking long- term growth. Banking, Finance and Insurance Financial services remain a key area for consolidation and strategic investment. Banks, microfinance insti - tutions and insurance companies are participating in mergers to strengthen their market positions, improve operational efficiency and expand regional presence. Construction and Real Estate Rapid urbanisation and infrastructure development drive interest in construction and real estate. Compa - nies involved in residential, commercial and industrial projects are often targeted for acquisitions, particu - larly by investors looking to capitalise on long-term urban growth.

The mergers and acquisitions (M&A) market in Côte d’Ivoire has strengthened over the past 12 months. Investors are showing increased confidence in the country’s economic stability and growth prospects. Deal activity is becoming more selective and struc - tured, reflecting a maturing market where both local and international investors are seeking strategic opportunities. 1.2 Key Trends Market Structuring Trends Compared to twelve months ago, transactions in Ivory Coast are currently characterised by: • greater use of joint ventures and partial acquisi - tions, allowing investors to mitigate risks; • stronger emphasis on due diligence and legal structuring, demonstrating more professionalised deal processes; and • rising interest from foreign investors, particularly from Europe, the Middle East and Asia. 1.3 Key Industries Energy and Infrastructure The energy sector is a major driver of M&A activ - ity, with projects in electricity generation, renewable energy and infrastructure attracting both local and international investors. Public-private partnerships are increasingly used to fund large-scale initiatives, creating opportunities for strategic acquisitions and joint ventures.

2. Overview of Regulatory Field 2.1 Acquiring a Company Main Transaction Structures

Acquiring a company in Côte d’Ivoire can be achieved through several legal approaches, each suited to the acquirer’s strategy and the target company.

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