11 Taxation

Tax lawyer – Corporate and personal taxation

Are you looking for a tax lawyer to secure a transaction, organize your company's tax affairs, prepare for the transfer of assets, or defend yourself against the tax authorities? ARST Avocats assists companies, their directors, partners, entrepreneurs, and individuals in the main areas of tax law.

Our services cover both tax advice and structuring of transactions, as well as assistance during tax audits or tax disputes. We seek, in compliance with the law, the legal and tax solution best suited to each client's situation, projects, and objectives.

In addition to its in-house expertise, ARST Avocats has developed a partnership with Maxime Rossi, a tax lawyer at Structure Conseil in Aix-en-Provence. This collaboration allows the firm to leverage enhanced tax expertise for cases handled in the Southeast region as well as throughout France.

Tax advice and legal structuring of transactions

ARST Avocats intervenes upstream of decisions in order to assess their tax consequences and secure their implementation:

• tax analysis of a business, investment or restructuring project;
• choice of legal structure and tax regime;
• company creation, holding company formation and group structuring;
• legal, tax and estate engineering;
• lawful tax optimization of transactions and flows;
• carrying out simulations and comparing possible solutions;
• securing the remuneration of managers and partners;
• taxation of dividend distributions and partners' current accounts;
• preparation and securing of tax returns, in coordination with accountants and other advisors to the company;
• Requests for tax rulings and exchanges with the tax authorities.

Our approach combines tax law with other areas useful to the project: company law, commercial law, contract law, real estate law, social law, inheritance law and insolvency law.

Corporate taxation

Our lawyers advise companies, groups, SMEs, mid-sized companies, family businesses, professionals and entrepreneurs on their professional tax :

• corporate tax – IS;
• determination of taxable income and deductibility of expenses;
• tax deficits, depreciation, provisions and tax credits;
• taxation of corporate groups and tax consolidation;
• Intragroup agreements and financial flows;
• withholding taxes and distributions;
• taxation of financing and balance sheet operations;
• local taxes and contributions applicable to businesses;
• taxation of associations and non-profit organizations;
• Tax treatment of exceptional transactions;
• tax security of the relationships between the company, its directors and its partners.

We also deal with taxation specific to certain sectors, including real estate, construction, distribution, franchising, services, regulated professions and family groups.

VAT and trade taxation

Value Added Tax (VAT) is a daily challenge for businesses. Our support focuses in particular on:

• VAT liability;
• determination of the applicable VAT rate;
• territoriality of service provision and goods deliveries;
• right to deduct and VAT adjustments;
• exemptions and out-of-scope transactions;
• Intra-Community VAT;
• imports and exports;
• Real estate VAT;
• complex or triangular operations;
• VAT credit recovery;
• VAT control and correction;
• securing invoicing and documentary obligations.

We assist companies in analyzing their cash flows and preventing risks related to incorrect application of VAT rules.

Taxation of acquisitions, disposals and restructurings

ARST Avocats integrates the tax dimension into business growth, reorganization and transfer operations:

• acquisition or disposal of company shares;
• transfer of a business or branch of activity;
• tax audit and due diligence;
• taxation of capital gains from business assets;
• tax guarantees in the deeds of transfer;
• merger, division, partial asset contribution and universal transfer of assets;
• contribution of securities and contribution-sale;
• formation or reorganization of a holding company;
• refinancing and capital restructuring operations;
• management packages and executive incentives;
• family business transfer;
• Dutreil pact and preparation for the succession of the manager.

The tax analysis is carried out in connection with the legal, financial and asset-related issues of the operation in order to secure each stage.

Personal taxation and income tax

The firm assists individuals, executives, partners and investors in managing their personal taxation :

• income tax – IR;
• income tax returns and regularization of tax situation;
• Wages and salaries, professional profits and property income;
• executive compensation, dividends and benefits;
• taxation of securities and financial investments;
• single flat-rate levy – flat tax;
• capital gains on securities and real estate;
• taxation of stock options, free shares and incentive schemes;
• change of tax residence;
• departure from France, return to France, expatriation and repatriation;
• application of international tax treaties;
• regularization of accounts or assets held abroad.

We are looking for a coherent organization between the personal taxation of the executive, that of his company and his wealth management objectives.

Wealth and real estate taxation

Our practice covers the ownership, management, acquisition and transfer of private or professional assets:

• organization and structuring of heritage;
• acquisition and holding of real estate;
• choice between direct ownership, SCI or other structure;
• taxation of SCIs (real estate investment companies) under income tax or corporation tax;
• rental income and furnished rentals;
• capital gains on real estate;
• real estate wealth tax – IFI;
• real estate asset valuation;
• deductibility of debts for the purposes of the IFI (French wealth tax);
• registration fees;
• division of ownership;
• usufruct and bare ownership;
• donation, gift-partition and early transfer;
• life insurance and inheritance;
• inheritance tax.

The proposed structure takes into account the client's family, marital, professional and financial situation.

Inheritance tax and wealth transfer

ARST Avocats assists families and business leaders in anticipating and settling the tax implications of inheritances:

• estate and inheritance audit;
• anticipation of gift and inheritance taxes;
• gradual transmission of assets;
• simple donation or shared donation;
• division of ownership;
• transfer of a business or company shares;
• implementation and monitoring of a Dutreil pact;
• formation of a family holding company;
• life insurance taxation;
• calculation and declaration of inheritance tax;
• Tax valuation of assets and securities;
• discussions with the tax authorities regarding the declared value;
• disputes relating to gift or inheritance rights.

The objective is to anticipate the transfer, protect the beneficiaries and control the tax burden in compliance with applicable rules.

International taxation

The firm also intervenes when the situation involves an international element:

• determination of tax residence;
• application of international tax treaties;
• prevention of double taxation;
• permanent establishment and activity carried out in France or abroad;
• transfer pricing and intra-group relations;
• withholding tax;
• investments made by non-residents;
• holding companies, accounts or real estate abroad;
• reporting obligations relating to foreign assets;
• expatriation and repatriation of managers and employees;
• taxation of international inheritances.

These cases are processed taking into account French legislation, international conventions and the specific situation of each taxpayer.

Assistance during a tax audit

ARST Avocats assists companies and individuals from the initial interactions with the tax authorities:

• request for information or justifications;
• accounting exam;
• accounting audit;
• adversarial examination of personal tax situation – ESFP;
• documentary inspection;
• VAT control;
• corporate tax or income tax audit;
• response to a proposed correction;
• taxpayer observations;
• hierarchical appeal and referral to the departmental contact person;
• referral to the relevant tax commissions;
• negotiation of penalties and late payment interest;
• regularization is currently being audited;
• transaction with the tax authorities when this is feasible.

The assistance of a tax lawyer makes it possible to prepare responses, to check the regularity of the procedure and to contest insufficiently founded adjustments.

Tax disputes and tax collection

When disagreement persists, the firm provides representation for the taxpayer in tax claims or litigation proceedings:

• prior complaint to the administration;
• request for tax relief or refund;
• request for a payment deferral;
• dispute regarding the tax base;
• contesting tax surcharges and penalties;
• litigation concerning corporation tax, VAT and income tax;
• disputes concerning capital gains, IFI (French wealth tax) and inheritance tax;
• contesting recovery measures;
• negotiation of payment terms;
• referral to the administrative court;
• proceedings before the administrative court of appeal;
• support in legal proceedings brought before the competent courts.

We intervene at all stages of the dispute, from responding to the proposed rectification to the legal proceedings.

Taxation and business difficulties

Tax debts can be a critical issue for a company facing cash flow problems. The firm assists business leaders in:

• analysis of tax debts;
• negotiating payment terms;
• exchanges with the public accountant;
• the preparation of a case before the commission of heads of financial services – CCSF;
• the integration of tax liabilities into a restructuring;
• challenging the recovery measures;
• the coordination between tax issues and prevention or collective procedures.

This intervention is carried out jointly with our insolvency law team when the situation requires it.

Enhanced tax expertise thanks to our partnership with Structure Conseil

To offer comprehensive support for tax cases, ARST Avocats works in partnership with Maxime Rossi, a tax lawyer at Structure Conseil in Aix-en-Provence.

This collaboration complements the firm's internal expertise and allows for the creation of a team tailored to the importance and technical complexity of each case. It covers, in particular, corporate taxation, taxation of executives and individuals, wealth taxation, transfers, restructurings, audits, and tax litigation.

The partnership developed between ARST Avocats and Structure Conseil makes it possible to support clients in Aix-en-Provence, in the South-East and throughout France, with a common strategy and coordinated follow-up.

Our analyses take into account legislation, case law as well as administrative doctrine published in the Official Bulletin of Public Finances.

Hire a tax lawyer

Do you want to secure your company's tax position, organize a transfer of ownership, prepare a restructuring operation, or contest a tax reassessment? ARST Avocats supports you in both advisory and litigation matters, mobilizing its teams and its partnership with Structure Conseil according to the needs of the case.

Contact our firm to present your situation and define a suitable legal, tax and wealth management strategy.

ARST Avocats advises businesses, executives, and individuals on tax matters: corporate tax, VAT, income tax, wealth management, inheritance, tax audits, and tax litigation. The firm works with Maxime Rossi, a tax lawyer at Structure Conseil, based in Aix-en-Provence, serving clients in southeastern France and throughout the country.