Wealth law & taxation

Wealth law & taxation

The Wealth law & taxation department assists company founders, managers and families in the conduct of their strategy of acquisition, disposal and wealth securing and optimisation.

Lawyers

Managed by Mathieu LE TACON and Frédéric SUBRA, the Wealth law & taxation department assists company founders, leaders and families in the conduct of their strategy of acquisition disposal and wealth securing and optimisation : from their investment to their estate planning.

We intervene in particular in terms of :

Wealth taxation

  • Wealth audits
  • Family governance and family charters
  • Cryptocurrency
  • Philanthropy
  • Real estate taxation (investments, real estate OBO, OPPCI)
  • Personal tax returns

Transmission and estate planning

  • Pre-sale transactions (pre-sale donations, contributions and disposal transactions)
  • Setting-up of transmissions under the Dutreil Pact
  • Wealth structuring operations with leverage (LBO, OBO, FBO)
  • Life insurance

International assistance

  • Structuring of French and foreign wealth
  • Transfers of residence : expatriation, impatriations
  • Management of the Exit-Tax and of the 3% tax
  • Taxation of artists and of sports people
  • Management of the French aspects pertaining to trusts

Pre-litigation & litigation

  • Requests for advance rulings
  • Ensuring the compliance of tax positions (internal and off-shore)
  • Assistance with tax inspections (ESFP, visits and seizures, etc.) and tax litigation
  • Assistance in the settlement of complex/conflicting estates
  • Assistance in complex criminal proceedings relating to tax matters

Rankings of the department

  • Wealth & Performance Summit 2021 : Best asset taxation lawyer - Special mention
  • PALMARES DU DROIT 2021 : Asset taxation – Golden Trophy
  • DECIDEURS 2021 / Financial and tax strategies
    • Wealth taxation – Unbeatable
    • Wealth Management - Litigation and Pre-Conflict Assistance - Excellent

News

DELSOL Avocats assisted Financière Tiepolo on its merger with J. de Demandolx Gestion

Financière Tiepolo and J. de Demandolx Gestion, two independent portfolio management companies, have merged to become one of the most significant playors in the field of non-intermediated private wealth management in France. The new company was named Tiepolo. It includes 32 associates and its assets under management amount to 1.8 billion Euros...

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PRESS RELEASE - DELSOL Avocats advised BMG Group with the acquisition of an asset portfolio from BMF Group

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 September 2021, BMG concluded the acquisition of a multi-asset portfolio located for the most part in the Centre-Ouest and Ile-de-France regions. DELSOL Avocats assisted BMG Group in...

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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 - DELSOL Avocats advised the BAGE Group with the entry of MBO & Co in its capital

BAGE is a major player in the design, construction and maintenance of networks (energies, telecommunications and water supply). It reorganizes its capital and has chosen MBO & Co as its core shareholders. MBO & Co teams up with the historical shareholders and the management of the company, including Erwan BIHEL President and founder,...

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