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...Read
Mathieu LE TACON is co-head of the « Wealth law & taxation » department.
He has developed recognized expertise in asset taxation and taxation of family-run companies :
- taxation of restructuring operations (mergers, transfers of all assets and liabilities, founding and activation of French and foreign holding companies, active or inactive)
- taxation of company transfers (LBOs, OBOs, etc.)
- organization and optimization of asset transfers (implementation of DUTREIL agreements, manual donations of corporate securities, separation, quasi-usufruct agreements, etc.)
- optimization of asset tax situations (in view of income and/or wealth tax)
- family governance
- organization and management of overseas domicile transfers
- structure of French assets held by non-residents
- production and management of tax declarations (income tax, wealth tax/property wealth)
- adjustment of overseas assets
- assistance in the settlement of complex/conflicting estates
- assistance in complex criminal proceedings relating to tax matters
- assistance with tax inspections and tax litigation (applications for authorization, transactions, etc.).
He works primarily for entrepreneurs, directors, family shareholders and family-run companies.
He speaks English fluently.
Mathieu LE TACON graduated from TOULOUSE I University, where he gained a DEA postgraduate qualification in Business Law and a DESS postgraduate qualification in Tax Law.
He practiced within the law firms FIDAL (International Division – PARIS) and PDGB (PARIS) for eight years before joining DELSOL Avocats in January 2011.
He was elected by his peers as one of the Lawyers of the Year 2020 in “Tax Law” by Best Lawyers (in partnership with Les Echos).
Mathieu LE TACON was also elected as one of the Lawyers of the Year 2022 in « Tax litigation » and « Wealth law » by Le Monde du Droit (Palmarès du Droit 2022).
Mathieu LE TACON was elected « Leading individual » in the Tax : Private clients category of the Legal 500 EMEA 2022.
He works regularly with major titles in the tax (Droit Fiscal, Les Nouvelles Fiscales, etc.), mainstream and economic press. He has also contributed to the publication of several books, most recently the tax section of Réglementation automobile" (L’argus de l’assurance, 2017/2018).
He participates in seminars on taxation and lectures in taxation within the postgraduate law programme of TOULOUSE I University.
He is a member of the IACF (Institute of Tax Lawyers), the DFCG (Association of Financial Directors and Management Controllers) and the editorial committee of the journal Finance & Gestion (Law and Regulation section).
- Jean-Philippe DELSOL, Philippe DUMEZ, Emmanuel KAEPPELIN, Pierre GOUGÉ, Henri-Louis DELSOL, Xavier DELSOL, Laurent BUTSTRAËN, Lionel DEVIC, Frédéric SUBRA, Paulette TRILLAT, Mathieu LE TACON, Camille ROUSSET, Delphine BRETAGNOLLE, Philippe PACOTTE, Alexis CHABERT, Stéphane PERRIN, Nathalie PEYRON, Benoît BOUSSIER, Jeanne BOSSI MALAFOSSE, Séverine BRAVARD, Philippe MALIKIAN, Gaëlle MERLIER Virginie DELANNOY, Inès SAINT-LARY,
DELSOL Avocats is delighted with the individual ranking of 22 of its lawyers in the The Best Lawyers ™ in France ranking, especially as it reflects the recognition of our peers. Jeanne BOSSI MALAFOSSE Biotechnology and Life Sciences Practice Privacy and Data Security Law Benoît BOUSSIER Construction Law Séverine BRAVARD Banking and Finance...Read
- Henri-Louis DELSOL, Mathieu LE TACON, Séverine BRAVARD, Vincent GUEVENOUX, Eve DAUVOIS, Doriane CHEVILLOT, Justine MARLOT, Arthur COLLET,
- Mergers & Acquisitions - Corporate law, Wealth law & taxation, Financing
BMG Group is a real estate company specialized in commercial real estate. BMG invests in three kinds of assets : offices, warehouses and business premises. In June 2022, BMG acquired 50% of the shares hold by a minority shareholder, thus owning 100% of its subsidiaries. The buyout was accompanied by a refinancing of the existing debts of the...Read