The molecule consists of three pentafluorophenyl groups attached in a "paddle-wheel" manner to a central boron atom; the BC3 core is planar.

Its Lewis acid strength, as quantified by experimental equilibrium constants, is by 7 orders of magnitude higher than the one of structurally analogous triphenylborane.

[4] Experimental equilibrium measurements, its AN value (Gutmann-Beckett method) as well as quantum-chemical calculations all indicate that the Lewis acidity of B(C6F5)3 is slightly lower than that of BF3 and significantly reduced compared to BCl3.

[6] In consequence, even traces of moisture are able to deactivate B(C6F5)3 and remaining catalytic activity might only be due to the Brønsted acidity of the water adduct.

(C6F5)3B was used to prepare a compound containing a Xe-C bond: Upon reaction with pentafluorophenyllithium, the salt of the noncoordinating anion lithium tetrakis(pentafluorophenyl)borate is formed.