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The geminal frustrated Lewis pair  t Bu 2 PCH 2 B(Fxyl) 2  ( 1 ; Fxyl=3,5‐(CF 3 ) 2 C 6 H 3 ) is accessible in 65 % yield from  t Bu 2 PCH 2 Li and (Fxyl) 2 BF. According to NMR spectroscopy and X‐ray crystallography,  1  is monomeric both in solution and in the solid state. The intramolecular P ⋅⋅⋅ B distance of 2.900(5) Å and the full planarity of the borane site exclude any significant P/B interaction. Compound  1  readily activates a broad variety of substrates including H 2 , EtMe 2 SiH, CO 2 /CS 2 , Ph 2 CO, and H 3 CCN. Terminal alkynes react with heterolysis of the C−H bond. Haloboranes give cyclic adducts with strong P−BX 3  and weak R 3 B−X bonds. Unprecedented transformations leading to zwitterionic XP/BCX 3  adducts occur on treatment of  1  with CCl 4  or CBr 4  in Et 2 O. In less polar solvents (C 6 H 6 ,  n ‐pentane), XP/BCX 3  adduct formation is accompanied by the generation of significant amounts of XP/BX adducts. FLP  1  catalyzes the hydrogenation of PhCH=N t Bu and the hydrosilylation of Ph 2 CO with EtMe 2 SiH.

A Highly Reactive Geminal P/B Frustrated Lewis Pair: Expanding the Scope to C−X (X=Cl, Br) Bond Activation