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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Léa ZÉRILLI is a counsel, she practices with the « Wealth law & taxation » department.
She assists individuals and family groups in the context of restructuring transactions, asset transfers and optimizations in either a domestic or an international framework. She also works on the tax aspects pertaining to mergers & acquisitions transactions and on taxation disputes.
Léa ZÉRILLI was admitted to the Paris bar in 2010. She holds a master’s degree in Tax law and asset management from Paris II University and a business law diploma delivered by the EDHEC Business School. She joined DELSOL Avocats in 2015 and was promoted to counsel status in September 2020.
- 2023-01-19
- Léa ZERILLI
- Wealth law & taxation
- 2022-11-02
- Mathieu LE TACON Léa ZERILLI,
- Wealth law & taxation
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- 2022-02-18
- Mathieu LE TACON, Léa ZERILLI,
- Wealth law & taxation
Crypto-currencies, which are highly speculative products, are attracting more and more investors. The explosion of profits on crypto-currencies has raised the question of their tax treatment, and we believe useful to clarify the current French tax treatment of profits on crypto-currencies as well as the reporting obligations if you hold...
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