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.


3% tax : No right to make mistakes in case of incomplete or incorrect tax return !

A Ministerial reply of March 7, 2023 (RM Masson JOAN - n°4005) refuses to grant a regularization right to French or foreign companies owning real estate assets located in France that have filed incomplete or incorrect n°2746 tax return and reserves the administrative tolerance resulting from the Ministerial reply “Loncle” of March 13, 2000 to...


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...


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...