Léa ZERILLI

Counsel

Léa ZERILLI

Practice areas

Wealth law & taxation

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.

News

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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Crypto-currency : French tax regime and reporting requirements

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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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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