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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Léa ZÉRILLI is a counsel, she practices with the « Wealth law & taxation » department.
She assists individuals and family groups in the context of restructuring transactions, asset transfers and optimizations in either a domestic or an international framework. She also works on the tax aspects pertaining to mergers & acquisitions transactions and on taxation disputes.
Léa ZÉRILLI was admitted to the Paris bar in 2010. She holds a master’s degree in Tax law and asset management from Paris II University and a business law diploma delivered by the EDHEC Business School. She joined DELSOL Avocats in 2015 and was promoted to counsel status in September 2020.
Léa ZERILLI contributed to the Encyclopédie par Doctrine (2024) on artists’ and sportspeople’s income.
News
- 2024-11-14
- Léa ZERILLI
- Wealth law & taxation
- 2023-05-16
- Léa ZERILLI,
- Wealth law & taxation
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...
Read- 2023-01-19
- Léa ZERILLI,
- Wealth law & taxation
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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