Advising and assisting French executives of international groups in the context of their tax audits on various aspects such as wealth tax, the tax regime of impatriates, the declaration and taxation of their various assets and income throughout the world.
Our ambition is to find pragmatic and customized tax solutions to the changing lives of entrepreneurs, company managers, shareholders or private investors and their families, in an international context.
Tax residency in an evolving and globalized context
The health crisis that has been raging for several months is having an impact on individual organizations and career paths. The geopolitical events (such as Brexit) are also involved and resulting in many life-changing experiences.
Many French nationals living abroad are returning to France for professional or personal reasons.
At the same time, whether for career or life projects or retirement, a growing number of French and foreign nationals are moving away and transfer their tax residence outside France.It is crucial to anticipate and plan any change of tax residence. In this regard, our team dedicated to wealth and asset management will advise you on the best tax strategy to implement. Its role is to accompany you in making the most appropriate and efficient decisions with regard to your personal and professional situation, but also to your longer-term projects.
Anticipating and securing the tax and property aspects of your life-changing events
A personalized and pragmatic approach based on the understanding of national and international tax issues
Life-changing events requiring a return to France or a relocation abroad mean that your project must take into account the constantly changing tax context and its international dimension to secure all the related tax and property consequences. In this regard, we draw on the expertise of our network of partners established all over the world. Our team works alongside you in French, English, German or Spanish.
Our advice is also based on the recognised experience of our dedicated team regarding this type of matters and on its in-depth knowledge of the French tax authorities.
What we do
- Transfer of residence abroad (exit tax, transfer of primary residence, handling residence conflicts, etc.)
- Consequences of a transfer of residence abroad in the event that French movable or immovable property is held (property wealth tax (IFI), etc.)
- Assisting non-residents with their relocation and settling in France: use of the impatriation system, assessment of the costs of settling in France (income tax and property costs)
- Managing and securing expatriation and impatriation bonuses for managers and employees
- Audit of the tax residence status in France and abroad
- Assessment of the potential tax risk related to the transfer of tax residence in France of a foreign group’s manager
- Estate planning
- Advising trustees, grantors or beneficiaries on the tax consequences in France of Trusts held abroad
- Assistance with the taxation of income from foreign sources or French-source income (pensions, property income, income from movable capital assets, stock options, carried interest shares)
- Assistance in connection with a change in tax residence following retirement
- Assistance with tax returns and compliance.
Assisting numerous French and foreign families owning companies operating in France and in Europe to anticipate and structure the transfer of their French assets to their heirs through the implementation of "Dutreil pacts" (French mechanisms aimed at facilitating the transfer of commercial companies by reducing the tax consequences).
Advising French and foreign artists and top-level sportsmen and women in connection with their tax returns in France and in their relations with the French tax authorities (assistance during tax controls).
Assistance to French nationals in the context of tax controls whose aim is to question the transfer of their tax residence outside France (Morocco, Italy, etc.) and assistance in the context of the related criminal tax proceedings, where necessary.
Assistance and advice to foreign nationals in the context of the transfer of their tax residence in France (Lebanon in particular) to France.
Assistance and advice to foreign nationals and foreign managers in the context of the restructuring of the holding of their professional assets already held in France or the acquisition of these assets, in connection with their foreign advisers.
I had called upon Xavier Rohmer's team a few years ago when I and my family moved abroad. The quality of their attentiveness and the relevance of their advice convinced me to call upon them again when we returned in France.
The clarity of the answers given by the team and their pedagogy on personal taxation issues with an international dimension are a real plus in their assistance.