Tax advice

louvre-102840_640Tax structuring of acquisition and reorganization transactions

  • Acquisitions and divestments: due diligence,  tax structuring of growth and development or divestment transactions (asset or share deals)
  • Incorporation of companies
  • Reorganizations: mergers, assets contributions, application for rulings with the French tax authorities
  • Advising managers on the tax aspects of their businesses and assets

Tax management of corporate groups

  • Tax consolidation: opportunity to set up a tax consolidation, management of the consolidated companies (initial election, group perimeter update, tax consolidation agreements, assessment of the group’s taxable income, intercompany transactions adjustments, etc.)
  • Intercompany flows: cash pooling, technical assistance, management fees, royalties, etc.
  • Tax losses
  • VAT group
  • Tax credits
  • International transactions: transfer pricing diagnosis and strategy, French subsidiaries of international groups, setting-up permanent establishments

Tax cost management for French and international companies

  • Corporate income tax
  • Business tax (territorial economic contribution)
  • Transfer pricing
  • VAT
  • Taxes on wages
  • Withholding taxes
  • Registration duties
  • Local taxes

Tax assistance for individuals

  • Asset transfers
    • Structuring of business transfers
    • Gifts and inheritance
    • Special gift or inheritance regimes under French law (e.g., “Pacte Dutreil”)
  • Wealth tax
    • Analysis of taxable assets and exemptions: business asset exemption (holding company), works of art, historical monuments, investment in SMEs and funds, etc.
    • Tax cost management : Pacte Dutreil
    • Tax returns and payment
  • Personal income tax
    • Expatriate workers and impatriate workers in France