Tax law

Experts who provide their skills, experience, solutions and adapt them to their clients needs.

Personal income tax and corporate tax

  • Legal and tax structuring of real estate acquisitions / disposals
  • Legal and tax structuring of business transfers / acquisitions
  • Investment strategies
  • Tax compliance (notably for filing out income and wealth tax returns, 3% tax returns)

Estate tax planning and tax on asset and transfer

  • Estate tax audits
  • Assistance in the holding and transfers of assets (gift tax, inheritance tax)
  • Drafts and follow ups of « Dutreil pacts »
  • Tax compliance

International tax planning

  • International mobility (Analysis of tax residency, impatriation and expatriation tax regime schemes, etc.)
  • Rules relating to the allocation of the right to tax between the States (based on the French internal rules and the applicable tax treaties)
  • Analysis of the consequences of being a beneficiary of assets put in trust or foundation

Examples of cases handled

Advice on investments eligible for the “Dutreil” regime and for reinvestment in economic activities under the conditions provided for by the law (Article 150 O B ter of the French tax code allowing the benefit of a tax deferral)

Analysis of the tax consequences of a contribution of French SCI shares to a Swiss SA

Analysis of the allocation of the right to tax Restricted stock units gains between France and United States

Assistance for capital gain tax filing related to an LBO

Defence of an executive summoned by the tax authorities for joint and several liability for payment of the company's taxes, on the basis of the provisions of article L 267 of the French Tax Code on Procedures

Estimation of the tax implications of a proposed sale of shares held by a retiring executive and proposals for prior organisations