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.


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.

We intervene in particular in terms of :

Wealth taxation

  • Wealth audits
  • Family governance and family charters
  • Cryptocurrency
  • Philanthropy
  • Real estate taxation (investments, real estate OBO, OPPCI)
  • Personal tax returns

Transmission and estate planning

  • Pre-sale transactions (pre-sale donations, contributions and disposal transactions)
  • Setting-up of transmissions under the Dutreil Pact
  • Wealth structuring operations with leverage (LBO, OBO, FBO)
  • Life insurance

International assistance

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

Pre-litigation & litigation

  • Requests for advance rulings
  • Ensuring the compliance of tax positions (internal and off-shore)
  • Assistance with tax inspections (ESFP, visits and seizures, etc.) and tax litigation
  • Assistance in the settlement of complex/conflicting estates
  • Assistance in complex criminal proceedings relating to tax matters

Rankings of the department

  • LEGAL 500 EMEA 2023
    • in Tier 5 in Tax
    • Tax litigation : Silver Trophy
    • Tax law : ⭐⭐⭐⭐⭐
  • DECIDEURS 2022
    • Wealth taxation : Excellent
    • Wealth Management - Litigation and Pre-Conflict Assistance : Excellent
  • Wealth & Performance Summit 2021 : Best asset taxation lawyer - Special mention


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...


Le Point 2023 ranking

The magazine Le Point has published its ranking of law firms in France, which is based on recommendations. General counsels were able to rate the firms they work with and lawyers were able to indicate which firms they would recommend to their clients. DELSOL Avocats’ expertise is recommended in Corporate law, Tax law, Mergers &...


Legal 500 EMEA 2023 rankings

DELSOL Avocats is proud to be ranked in 9 Legal 500 EMEA 2023 categories : Construction – Tier 3 Data privacy and data protection – Tier 3 Dispute resolution : White-collar crime – Tier 4 Employment – Tier 4 Industry focus : Healthcare and life sciences – Tier 3 Mergers & Acquisitions – Tier 5 Private equity : venture/growth...


DELSOL Avocats awarded at the Palmarès du Droit

DELSOL Avocats has once again been distinguished at the Palmarès du Droit organised in Paris by Le Monde du Droit and was awarded the "Customer Relations Prize". The expertise of our teams was rewarded in the following categories : Mergers - Acquisitions : transactions < €50M : Golden Trophy Tax Litigation : Golden Trophy Corporate Taxation...