Areas of practice

The firm’s areas of expertise

The firm practises predominantly in tax law. Its work is organised into six practice areas.

01

International taxation

Residence and domicile

Analysis of tax residence and domicile under French domestic law and the applicable treaties, and securing the date of any change.

Tax treaties

Application of double tax treaties: allocation of taxing rights, withholding taxes, tax credits and elimination of double taxation.

Trusts and foreign structures

Analysis and treatment of the French tax implications of trusts and other foreign structures, including the related reporting duties.

Cross-border transactions

Securing cross-border flows and transactions: distributions, disposals, intra-group financing and investments held abroad.

02

Wealth structuring

Legal and tax structuring

Organisation of personal and business assets, choice of investment vehicles (financial, real estate) and holding companies where relevant.

Implementing the solutions

Hands-on support in effectively putting in place the solutions selected following the wealth analysis.

Philanthropy and patronage

Support in carrying out philanthropic and patronage projects.

03

Gifts and succession

Preparing the transmission of your wealth means securing the continuity of your family history while preserving harmony among your loved ones.

Wealth transmission

Anticipating the transmission of wealth and organising succession: gifts, life insurance and the Dutreil pact.

Family governance

Family governance and pacts: setting up family agreements and governance of holding structures.

International successions

Handling cross-border successions and multi-jurisdictional coordination.

04

Corporate taxation

Management packages

Design of incentive schemes for companies and their directors and founders: management packages, BSPCE, free shares (AGA), preference shares (ADP).

Deals and transactions

Support on pre- and post-deal matters: LBO, OBO, contribution-disposals and gift-disposals, and analysis of reinvestments eligible under article 150-0 B ter of the French Tax Code (CGI).

Corporate secretarial

Corporate secretarial work and preparation of legal documentation: articles of association, shareholders' agreements, SPAs.

05

Global mobility

Mobility planning

Tax planning for international mobility (inbound and outbound moves), including exit tax and the timing of the move.

Cross-border compensation

Practical recommendations and implementation of cross-border compensation plans: carried interest, options, RSUs and the French inbound (impatriate) regime.

International retirement

Anticipating retirement after an international career and drawing down foreign pension arrangements.

06

Compliance and disputes

Reporting obligations

Assistance with all your personal reporting obligations: income tax, capital gains, real estate wealth tax (IFI), and reporting of assets held abroad.

Income tax, IFI and capital gains returnsForeign assets and accounts

Audits and disputes

Tax and social security audits, management of disputes and ruling requests with the French tax authorities.

Tax audits→Responses to reassessment proposalsRuling requests
Beyond the legal memo

Modelling and decision-support tools

Some decisions cannot be settled by a legal memo alone. The firm builds bespoke models that put figures on the scenarios under consideration and make their consequences legible, so that choices rest on orders of magnitude rather than on intuition.

Value allocation

Modelling of how sale proceeds are shared between the various financial instruments (the “waterfall”), at every valuation assumption.

Liquidity mechanics

Models combining the financial, legal and tax dimensions to illustrate how liquidity mechanisms work and when they are triggered.

Incentive plans and tax projections

Simulation of incentive schemes and projection of the resulting tax position, for a single director as much as for an entire team.

Tracking shareholdings

Bespoke tools for monitoring financial shareholdings, updated as transactions unfold.

Need a tailored analysis of your situation?

Let’s define together a strategy suited to your family and business objectives.