Individual

Taxation of assets

Your issues:
You are an individual, a businessperson or a company executive and you wish to protect your interests and the interests of your family, by restructuring your assets and passing them on. To do so, you wish to know the different legal and tax mechanisms available to you.

Our solutions:
The firm will assist you with this process by carrying out a study of your personal, family and business environment. We will help you implement personalised solutions for your current and future needs, in the short, medium and long term, as well as over one or more generations.

► Acquisition of a principal residence held directly or via a real estate investment company

► Wedding, matrimonial property regime, civil union (PACS), protection for spouse and children, divorce, inheritance, undivided joint ownership of property

► Transfer of business assets, Dutreil shareholders’ agreements, personal assets holding companies

► Life insurance contracts

Tax audits and tax litigation

Your issues
You have received an adjustment proposal of an individual tax audit, concerning a real estate wealth tax, (or former wealth tax) and you must respond to the tax authorities.

Our solutions:
Our firm will assist and defend you in all tax proceedings.

► Response to requests for documentation and clarification, Advice during tax audit, Representation and Discussion with the tax authorities

► Response to an adjustment proposals, meetings with the Principal Tax Inspector, referral before the departmental tax commission, referral before the departmental ombudsman, tax claims, Settlement

► Referral to the administrative and judicial courts, Referral to the administrative and judicial courts of appeal, Oversight and assistance before the Conseil d’Etat and the Court of Cassation

► Suspension of payments and setting up guarantees, Set-offs, Settlement of penalties

International Tax

Your issues:
You have decided to work or move abroad, or you are a non-resident of France but you have interests in France, and you have questions about your tax rights and obligations.

Our solutions:
The firm can advise and assist you at all stages of your international mobility.

► Sale of main residence after moving abroad: is the exemption from capital gains tax on the main residence retained or lost?

► Regime applicable to expatriate and impatriate employees, government workers posted outside France, etc.

Local taxes: property taxes, housing tax while living abroad

► International inheritance

► Impôt sur le revenu (IR), Impôt sur la fortune immobilière (IFI), Impôt sur la fortune (ISF), Exit tax,régularisation des avoirs détenus à l’étranger

 Prélèvement à la source (PASS)

 Revenu exceptionnel, indemnités de licenciement, actions gratuites, stock-options, revenus de sources françaises des non résidents

► Réductions d’impôt, dispositifs Duflot/Pinel

Tax returns

Your issues:
You must prepare your first tax return or report income following the sale of a digital asset (eg cryptocurrencies), income from real estate, a furnished rental, etc. and you do not know where and how to report such income.

Our solutions:
The firm can advise and assist you at all stages of preparing your tax returns.

► Income tax, real estate wealth tax, wealth tax, exit tax, regularisation of assets held abroad

Withholding tax

Exceptional income, severance pay, free shares, stock options, income from French sources received by non-residents

► Tax reductions, Duflot/Pinel tax exemption schemes