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

  • LEGAL 500 EMEA 2022
    • in Tier 5 in Tax
  • PALMARES DU DROIT 2022
    • Wealth taxation – Bronze Trophy
    • Tax litigation – Bronze Trophy
  • DECIDEURS 2022 / Financial and tax strategies
    • Wealth taxation – Excellent
    • Wealth Management - Litigation and Pre-Conflict Assistance - Excellent
  • Wealth & Performance Summit 2021 : Best asset taxation lawyer - Special mention

News

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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