Practice area
Tax law
Optimising your tax position in full compliance with the rules
Our lawyers analyse, advise and represent companies and individuals across all areas of taxation. Our approach combines technical rigour and pragmatism to offer you compliant, effective solutions.
Corporate taxation
Tax analysis of routine and exceptional transactions, drafting of technical memoranda, and optimisation of the tax burden in full compliance with applicable law.
Tax audits and tax litigation
Assistance during accounting audits and personal tax examinations. Preparation for meetings with the tax authorities, drafting of formal claims and representation before the administrative courts.
Personal taxation
- Preparation and optimisation of income tax returns
- Wealth taxation (IFI, the French real estate wealth tax, capital gains, rental income)
- Assistance with gifts and wealth transfers
- Simulation of transfer duties
Taxation of regulated professions
- Assistance with the preparation of tax returns
- Dealings with approved management associations
- Optimising the executive's remuneration
Cross-disciplinary audits
Working alongside our employment law, tax law and corporate law teams, we carry out cross-disciplinary audits to identify the legal, employment and tax risks within your structures. These audits are particularly recommended ahead of a sale or merger, or as part of a preventive compliance review.
Key takeaway
Tax advice that serves the performance of your business and the protection of your personal wealth.
Frequently asked questions
When should you call on a lawyer?
Consult a tax lawyer as soon as you receive the audit notice. You have fundamental rights: time to prepare, assistance from an adviser and access to the file. The lawyer prepares you for the meetings with the auditor, analyses the proposed reassessments and drafts the response submissions to challenge any unfounded points.
Lawful tax optimisation involves choosing the appropriate tax regime (corporate or personal income tax), deducting expenses optimally, using incentive schemes (the French research tax credit, young innovative company status, free zones), structuring through a holding company (parent-subsidiary regime, tax consolidation) and planning investments. Every strategy must be documented to withstand an audit.
Beyond the additional tax due, a reassessment triggers late-payment interest (0.20% per month) and potentially surcharges of 40% to 80% in cases of deliberate non-compliance or fraudulent conduct. In the most serious cases, criminal prosecution for tax fraud is possible. Prevention and planning are essential.
A sale generates a taxable capital gain, the treatment of which depends on the structure (sale of the business as a going concern, of shares or of assets). Exemption schemes exist: retirement of the manager, sale of an SME, and the French contribution-sale regime (article 150-0 B ter). A tax lawyer structures the transaction to optimise the tax burden within the law.
The IFI (French real estate wealth tax) applies to net real estate wealth above 1.3 million euros. Optimisation involves valuing properties correctly (discounts for occupancy or joint ownership), excluding business assets, dividing ownership and structuring how real estate is held. A lawyer ensures your returns are compliant.
Gifts are subject to French gift tax, calculated after the applicable allowances (100,000 euros per parent and per child, renewable every 15 years). The pacte Dutreil (Dutreil agreement) provides a 75% exemption on company shares. Gifting with divided ownership reduces the taxable base. Planning with a lawyer maximises the available allowances.
You can file a formal claim with the French tax authorities within a time limit that varies depending on the tax concerned (generally before 31 December of the second year following collection). If the claim is rejected, an appeal before the administrative or civil courts is possible. Assistance from a tax lawyer maximises your chances of success.
A question about this area?
Our team is available to review your situation and provide an appropriate answer.
Contact us