Wealth law & taxation

Wealth law & taxation

The Wealth law & taxation department assists company founders, managers and families in the conduct of their strategy of acquisition, disposal and wealth securing and optimisation.

Lawyers

Managed by Mathieu LE TACON and Frédéric SUBRA, the Wealth law & taxation department assists company founders, leaders and families in the conduct of their strategy of acquisition disposal and wealth securing and optimisation : from their investment to their estate planning in a mostly international environment.

The department also assists its clients in the framework of day-to-day management and tax audits or disputes relating to their wealth.

We intervene in particular in terms of :

Wealth taxation

  • Wealth audits
  • Family governance
  • IR-IFI, Exit-tax declarations,
  • Philanthropy
  • Real estate taxation (investments, real estate OBO, OPPCI)

Transmission

  • Wealth structuring operations with leverage (LBO, OBO, FBO) and company disposals (pre-sale donations, contributions-disposal in 150-0 B ter)
  • Setting-up of transmissions under the Dutreil Pact
  • Estate planning
  • Life insurance

International assistance

  • Structuring of French and foreign wealth
  • Transfers of residence : expatriation, impatriations
  • Management of the Exit-Tax
  • Management of the 3% tax
  • Taxation of artists and of sports people
  • Trusts

Pre-litigation & litigation

  • Requests for advance rulings
  • Compliance of situations tax (internal and off-shore situations)
  • Assistance with tax inspections (ESFP, tax searches)
  • Assistance in the settlement of complex/conflicting estates
  • Litigation claims
  • Collection litigation
  • Tax litigation before any Courts

Rankings of the department

  • Trophées du Droit 2021 : Asset taxation – Golden award
  • DÉCIDEURS 2020 - Financial and tax strategies
    • Wealth taxation – Unbeatable 2/2
    • Wealth Management - Litigation and Pre-Conflict Assistance - Excellent

News

PRESS RELEASE - DELSOL Avocats advised BMG Group with the acquisition of an asset portfolio from BMF Group

BMG Group is a real estate company specialized in commercial real estate. BMG invests in three kinds of assets : offices, warehouses and business premises. In September 2021, BMG concluded the acquisition of a multi-asset portfolio located for the most part in the Centre-Ouest and Ile-de-France regions. DELSOL Avocats assisted BMG Group in...

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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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PRESS RELEASE - DELSOL Avocats advised the BAGE Group with the entry of MBO & Co in its capital

BAGE is a major player in the design, construction and maintenance of networks (energies, telecommunications and water supply). It reorganizes its capital and has chosen MBO & Co as its core shareholders. MBO & Co teams up with the historical shareholders and the management of the company, including Erwan BIHEL President and founder,...

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