Taxation of individuals

The choices made with respect to taxation are crucial in the constitution, structuring and transfer of property. 

These decisions are made difficult by tax regulations that are constantly changing and by their increasing international dimension.

Our role is to guide you in your decision-making by drawing on our experience gained in handling complex cases and in our dealings with the tax authorities.

We can guide you in areas as diverse as:

  • The structuring of your professional tool;
  • Manager and executive remuneration methods;
  • The transfert of private and professional assets
  • The structuring and financing of asset investments (acquisition of real estate, ships and aircraft)
  • The monitoring of your filing obligations (preparation of declarations for income tax, wealth tax, exit tax, trusts).

A network of partners:

– Private banks and family office
Financial and property experts for asset valuation.
– Managers of trusts et investment funds

Assistance with acquisitions

We regularly assist non-resident clients in order to structure the acquisition of exceptional real estate properties in France.

The firm attaches special importance to ensuring confidentiality in relation to its clients’ affairs.

Eric Chartier

Tax audit and disputes

The means of control of the fiscal, social and customs authorities have developed considerably in the last few years, whether with regard to income or assets, and the corresponding penalties have become heavier.

Our role is to assist you for the entire duration of these procedures in order to defend you as efficiently as possible, whether in the negotiation of a settlement with the authorities, or in bringing a dispute before the national or European courts.

Based on our experience and our familiarity with the tax authorities, we try to predict the outcome of these procedures, and also to present and define the various arguments to be put forward vis-à-vis the different bodies concerned (audit departments, departmental commissions, Abuse of Law Committee, Tax Offense Committee, administrative, judicial and European courts).

The sooner we are consulted in relation to these procedures, the better we can help you decide which strategy to follow.

From the pre-litigation stage

Within the framework of an LBO, we negotiated a settlement on behalf of company managers that ended the adjustment proceedings

…to the highest courts

We brought an abuse of power case before the Conseil d’Etat regarding the wealth tax capping mechanism.

A good lawyer knows how to initiate legal action. A very good lawyer knows how to end it. 

Eric Ginter

International taxation

Today, the taxation of natural persons is no longer limited to the national territory, since individuals, their families, and their assets are increasingly mobile.

Thus, it has to consider both European law and the tax treaties that now aim to avoid double taxation, as well as combatting fraud and tax evasion.

Our role is to incorporate this international dimension into your fiscal decisions, with the cooperation of first-class foreign correspondents, with whom we have established privileged relations and with whom we collaborate within various working groups, (including the EU Tax Group, which brings together taxation specialists from ten different countries).

International succession

We have assisted several families with the inclusion of foreign trusts in the settlement of international estates.

Integration of the community dimension

We are currently handling a case before the CJEU concerning the tax rules applicable to exchanges of shares and deferred capital gains (CJEU, C-327/16)