PHOSPHONIUM COMPOUND AND PREPARATION THEREOF

Phosphonium compounds of formula (I): (I) in which at least one of the radicals R1 to R4 is a fluorine-substituted, saturated alkyl radical having 1 to 30 carbon atoms and 3 to 50 fluorine atoms, which can contain further substituents, or at least one of the radicals R1 to R4 is a fluorine-substituted aryl radical or an aralkyl radical substituted by fluorine on the aromatic ring, it being possible for the aryl or aralkyl radical to be further substituted on the aromatic ring, and the alkyl bridge between the phosphorus atom and the aromatic ring, in the case of an aralkyl radical, containing 1 to 30 carbon atoms, and at most three of the radicals R1 to R4 independently of the others are hydrogen atoms, unsaturated or saturated, substituted or unsubstituted C1-C30 alkyl radicals or aryl or aralkyl radicals which can be substituted on the aromatic ring, and R5 to R8 are aryl radicals, aralkyl radicals or halogenoaryl radicals, and their preparation by reacting compounds of formula (II): (II) in which R1 to R4 are as defined and X- is a halogen anion, with a borate salt, in water or mixtures of water and an organic solvent, at about 20 DEG C. to about 90 DEG C.