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Income from the use of the sportsperson’s image in an international context

From a French tax point of view, unfortunately, the legislator has not provided for a specific tax and social regime for the income earned by sportsmen and sportswomen from their image and fame. The most common question is whether this type of income should be considered as a salary (subject to social security contributions) or as a fee...

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PRESS RELEASE - DELSOL Avocats advised Astier de Villatte on the acquisition of a majority stake in its capital by Vesper Invest

DELSOL Avocats advised Astier de Villatte, a French company known for its ceramics and perfumes, on the acquisition of a majority stake in its capital by Vesper Invest, a French investment company specialising in long-term support for growing and sustainable businesses. Astier de Villatte, co-founded in Paris in 1996 by Benoît Astier de...

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Tax free gifts in Belgium

Gift tax In principle, all gifts must be made before a notary. The notary is obliged to submit the deed to the registration office. Once the deed has been registered, the registry office will submit it to the tax administration, which will then charge gift tax. Over the years, the practice has developed of making hand-to-hand gifts or gifts...

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PRESS RELEASE – DELSOL Avocats announces the arrival of a new tax partner within its Belgian office

One year after setting up in Brussels, DELSOL Avocats announces the arrival of a new partner, Marc Quaghebeur, and a new associate, Samantha Nembetwa Loola, with the aim of developing the tax practice within the Brussels office. Marc Quaghebeur advises both companies and individuals with respect to all matters pertaining to direct taxation in...

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DELSOL Avocats advised the BMG Group on the signing of a €70 million ESG loan secured by a green trust

The BMG Group, which specialises in commercial property, has signed a €70 million ESG loan with a consortium of leading financial institutions. The 12-year loan, which covers a portfolio of 48 business sites, will support the Group in its energy transition to maximise its efforts in terms of energy sobriety and efficiency. In the context of...

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PRESS RELEASE - DELSOL Avocats announces the appointment of three new Counsels

DELSOL Avocats is pleased to announce the appointment of three lawyers as Counsel : Eve Dauvois (Wealth Law and Taxation), Mayeul Fournier de Saint Jean (Mergers & Acquisitions - Corporate Law) and Alexis Robbe (Public Law). Eve Dauvois’ main areas of expertise are wealth tax, restructuring, optimisation and transfer of assets, as well as...

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Le Point 2024 ranking

The magazine Le Point has published its ranking of law firms in France, which is based on recommendations. General counsels were able to rate the firms they work with and lawyers were able to indicate which firms they would recommend to their clients. DELSOL Avocats’ expertise is recommended in Commercial, business and competition law, in Tax...

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PRESS RELEASE - DELSOL Avocats assisted PACTE NOVATION in the context of HIGHNORMA’s acquisition of a majority stake

HIGHNORMA has acquired a majority stake in PACTE NOVATION, a company listed on the Euronext Access Paris market. Founded in 1994, PACTE NOVATION is a player in the field of IT software development, providing consulting, integration and development services tailored to customer requirements. PACTE NOVATION currently employs 53 people. PACTE...

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Legal 500 EMEA 2024 rankings

DELSOL Avocats is proud to be ranked in 10 Legal 500 EMEA 2024 categories : Construction – Tier 3 Data privacy and data protection – Tier 3 Dispute resolution : Commercial litigation – Tier 4 Dispute resolution : White-collar crime – Tier 4 Employment –

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DELSOL Avocats awarded at the Palmarès du Droit

DELSOL Avocats has once again been distinguished at the Palmarès du Droit organised in Paris by Le Monde du Droit. The expertise of our teams was rewarded in the following categories : Tax Litigation : Golden trophy Wealth law : Golden trophy Non-profit organisations : Golden trophy Mergers - Acquisitions : transactions < €50M : Silver...

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PRESS RELEASE - DELSOL Avocats advised the GUEYDON family in the context of its takeover of KING JOUET

DELSOL Avocats advised the GUEYDON family with the acquisition of a majority stake in their company. The GUEYDON family, founders of the toy retailer King Jouet, have returned as majority shareholders after selling control of the company in 2011 to the Italian retailer Toys Center, which has since then been acquired by the Italian group PRG...

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3% tax : No right to make mistakes in case of incomplete or incorrect tax return !

A Ministerial reply of March 7, 2023 (RM Masson JOAN - n°4005) refuses to grant a regularization right to French or foreign companies owning real estate assets located in France that have filed incomplete or incorrect n°2746 tax return and reserves the administrative tolerance resulting from the Ministerial reply “Loncle” of March 13, 2000 to...

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Le Point 2023 ranking

The magazine Le Point has published its ranking of law firms in France, which is based on recommendations. General counsels were able to rate the firms they work with and lawyers were able to indicate which firms they would recommend to their clients. DELSOL Avocats’ expertise is recommended in Corporate law, Tax law, Mergers &...

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Legal 500 EMEA 2023 rankings

DELSOL Avocats is proud to be ranked in 9 Legal 500 EMEA 2023 categories : Construction – Tier 3 Data privacy and data protection – Tier 3 Dispute resolution : White-collar crime – Tier 4 Employment – Tier 4 Industry focus : Healthcare and life sciences – Tier 3 Mergers & Acquisitions – Tier 5 Private equity : venture/growth...

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DELSOL Avocats awarded at the Palmarès du Droit

DELSOL Avocats has once again been distinguished at the Palmarès du Droit organised in Paris by Le Monde du Droit and was awarded the "Customer Relations Prize". The expertise of our teams was rewarded in the following categories : Mergers - Acquisitions : transactions < €50M : Golden Trophy Tax Litigation : Golden Trophy Corporate Taxation...

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French non-resident individuals and French real estate wealth-tax

The purpose of this article is to provide an overview of the real estate wealth tax (“IFI”) mechanism applicable to non-French residents. However, it should be noted that each case is specific and must be analysed in details given the technical characteristics of this taxation. Read...

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DELSOL Avocats awarded at the Palmarès du Droit – Lyon (France)

DELSOL Avocats has once again been distinguished at the Palmarès du Droit organised in Lyon (France) by Le Monde du Droit. Our teams’ expertise was rewarded in the following categories : Public Law : Silver Trophy Environment : Bronze Trophy Tax : Bronze Trophy These awards are all the more appreciable as they are a testimony to the...

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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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PRESS RELEASE – DELSOL Avocats announces the arrival of Frédéric Douet as Senior Counsel within its tax practice

Professor Frédéric Douet joins DELSOL Avocats as Senior Counsel in order to provide his expertise in support to the « Wealth law & taxation » and « Corporate taxation » teams. He holds a PhD from the University of Rouen (France) where he defended a thesis entitled « Contribution à l’étude de la sécurité juridique en droit fiscal interne français »...

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PRESS RELEASE - DELSOL Avocats advises Holnest, Jean-Michel Aulas’ family holding, in the exclusive negotiations with Eagle Football Holdings

Holnest, Pathé and IDG Capital entered into exclusive negotiations with Eagle Football Holdings, LLC in the perspective of the acquisition by the latter of a majority stake in OL Groupe, followed by a simplified public purchase offer. Whereas Jean-Michel Aulas will remain CEO of OL, the transaction will enable the consolidation of the Groupe’s...

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