Tax.

Corporate taxation rests on a precise legal framework, defined by the French General Tax Code and supplemented by case law and the tax authorities' guidance. This framework aims to ensure transparency in the taxation of businesses, while taking account of the diversity of structures and economic activities.

The firm has the knowledge and expertise needed to help companies comply with all their tax obligations and optimise their tax position. In particular, it can advise them on choosing the most suitable tax regime, assist them with filing procedures and tax audits, and represent them in tax litigation.

M&A transaction tax is a branch of tax law concerned with the tax consequences of mergers and acquisitions, restructurings, business disposals and recapitalisations.

The firm aims to support companies and their executives in strategic decision-making by anticipating and optimising the tax impact of their projects. The tax issues raised by transactions are many and can prove decisive for the success of a deal. The choices made regarding legal structure, timing and terms of the transaction can have significant tax consequences, both for the stakeholders and for the company itself.

Private wealth taxation covers all the taxes and levies that apply to the assets and securities held by individuals. It affects wealth in various forms, such as real estate, financial investments, transfers of assets (inheritances, gifts) and capital gains on real estate.

The firm assists individuals wishing to optimise their personal tax position and offers innovative wealth management and succession strategies.

Real estate transaction tax covers all the taxes and levies applicable to the purchase, sale or letting of a property. It includes in particular the transfer duties paid by the buyer, capital gains tax on real estate paid by the seller, and taxes on rental income received by the landlord.

Managing and operating a real estate portfolio requires a command of the entire tax landscape in which the property sits. The firm advises real estate owners to enable them to limit the tax friction inherent in the make-up of their portfolio.

Tax litigation covers all the contentious procedures that enable taxpayers to challenge decisions of the tax authorities. These may be disputes concerning the tax base (calculation of the tax due), tax collection (enforced recovery procedures) or tax penalties applied by the authorities.

There are many grounds for dispute with the authorities: erroneous tax assessments or proposed adjustments; imposition of a tax penalty; refusal to grant a tax benefit.

At both the amicable and the judicial stage, the firm assists taxpayers whose tax situation is likely to give rise to a dispute.

Value added tax (VAT) is an indirect tax that applies to the consumption of goods and services in France and the European Union.

A perfect command of VAT is essential for businesses of all sizes, as it enables them to optimise their cash flow (by recovering the VAT paid on their purchases and accounting for the VAT collected from their customers, businesses can manage their cash flow efficiently); to meet their tax obligations (VAT regulations are complex and subject to frequent change); and to improve their competitiveness (optimised VAT management can help reduce businesses' tax burden and improve their competitiveness in the market).

The firm assists VAT-registered businesses in navigating a complex tax environment.

URSSAF litigation covers all the contentious procedures that enable businesses and self-employed workers to challenge decisions of the URSSAF (the French social security contributions agency) concerning their social security contributions. These may be disputes over the calculation of contributions, their collection, or penalties applied by the URSSAF.

There are many grounds for challenging the URSSAF: notification of a contributions reassessment; a penalty applied by the URSSAF; or refusal to grant relief on social charges.

Litigation relating to the Research Tax Credit (Crédit Impôt Recherche, CIR) covers all the contentious procedures that enable businesses to challenge decisions of the tax authorities concerning their eligibility for the CIR and the amount of their tax credit.

The CIR is a major tax scheme that allows businesses to deduct part of their research and development expenditure from their corporation tax. It is a valuable tool for supporting the innovation and competitiveness of French businesses.

You may need to call on the firm where the authorities have, in particular: rejected a CIR claim; challenged eligibility for the CIR; challenged the amount of the tax credit.

Local taxes and levies cover all the taxes collected by local authorities (municipalities, départements, regions) in France. The main local taxes and levies include: property tax on built land (TFPB); property tax on unbuilt land (TFPNB); the business property contribution (CFE); the business value added contribution (CVAE).

Managing tax obligations relating to local taxes and levies is a strategic issue for businesses.

The taxation of crypto-assets is a rapidly evolving field, both in France and internationally. Tax authorities are striving to introduce clear rules suited to these new digital assets, while taking account of their decentralised nature and volatility.

In France, the tax regime for crypto-assets has undergone significant changes in recent years. Since 2018, gains made on the sale of crypto-assets have been subject to income tax at a rate of 30% (including social security levies). However, the firm has developed a strategy that considerably limits the tax normally levied on crypto-asset transactions.