News: Léa ZERILLI

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International succession : the new compensatory levy

Since the law of August 17, 2015, the settlement of an international succession is : (i) whether governed by the law of the State in which the deceased had his habitual residence at the time of his death ; (ii) or by the law of the State of the nationality of the deceased if he had designated it before his death as the law applicable to the...

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Crypto-currency : French tax regime and reporting requirements

Crypto-currencies, which are highly speculative products, are attracting more and more investors. The explosion of profits on crypto-currencies has raised the question of their tax treatment, and we believe useful to clarify the current French tax treatment of profits on crypto-currencies as well as the reporting obligations if you hold...

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Impatriation bonus : the objective interpretation of the "similar functions" notion - Paris Court of Appeal, 16 March 2021, 19PA00956

A recent decision of Paris Administrative Court of Appeal clarifies the temporary personal income tax exemption of the impatriation bonus available to some professional sportsmen who are transferred to France to carry out their professional activity. As a reminder, the impatriate regime, codified in article 155 B of the French Tax Code (« FTC...

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PRESS RELEASE – 3 new Counsels for DELSOL Avocats

DELSOL Avocats is delighted to announce the promotion to Counsel status of : Léa ZÉRILLI in the Tax department, Raphaël ORY in the Corporate – Mergers & Acquisitions department and the arrival of Cécile BUZY, Counsel, within the Employment law –Social welfare law department. Léa ZÉRILLI assists individuals and family groups in the context of...

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PRESS RELEASE - DELSOL Avocats advises EDF on acquiring a stake in SunCulture

DELSOL Avocats advised the EDF group in its move into Africa’s off-grid market by acquiring a stake in Kenyan firm SunCulture. SunCulture designs and sells solar pumps and irrigation systems. Its flagship product, the Rain Maker, is a connected solar pump solution designed for smallholdings with no access to the power grid, offering them an...

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