Tax
We are among the few law firms with experienced tax teams in both Geneva and Paris, providing advisory and support services to clients in domestic and international matters.
Our lawyers and tax specialists combine deep expertise in the Swiss and French tax systems with practical experience in handling both domestic and cross-border issues in a constantly evolving economic environment. To best serve our clients, we consistently integrate the international dimension into our approach, paying close attention to the interplay between national legislation and the impact of bilateral or multilateral tax treaties, tax assistance, and information exchange.
The growing complexity of cross-border situations can create legal uncertainty, such as the risk of double taxation, but also offers opportunities for tax planning and structuring. Our teams provide guidance and support to help you identify and implement the solution that best suits your specific needs.
Tax Advice for Individuals: Swiss and French Law and Cross-Border Aspects
- Structuring strategy for private assets (acquisition, conservation, growth, divestment and transfer)
- Transfer of businesses in a family context (family agreements, family governance)
- Domestic and international real estate structuring of assets for use, for benefit in kind (vineyard, stud farm) or for income; private or collective ownership vehicles
- Tax liability of trusts, foundations and other entities/structures under foreign law
- Advice on specific assets, in particular art objects
- Philanthropy in a context of asset structuring (charitable foundation, endowment etc.)
- Issues related to fiscal residence (determination, expatriation/impatriation, justification, declaration)
- Expertise regarding transfer of domicile, including assistance in obtaining residency permits
- Audits and tax liability assessment for individuals and family groups
- Assistance with tax returns (income and wealth tax) and other reporting obligations (donation, inheritance, real estate capital gains, exit tax etc.), especially in cross-border situations
Business Tax Advice
- Assistance with the structuring and set up of business enterprises (types of vehicles: company limited by shares, association, foundation, subsidiary, holding company, branch, permanent establishment)
- Assistance during operations of closure, liquidation, transfer of headquarters (migration), restructuring, financing
- Problems of business tax liability in Switzerland and in France, especially regarding cross-border activities/operations
- Coordination of multijurisdictional projects
Relations with Tax Authorities / Tax Litigation
- Assistance with tax audit, negotiations and prelitigation stages
- Assistance with inquiries and investigations (special investigations, searches, seizures, auditions etc.)
- Assistance with administrative jurisdictions and judiciaries during tax litigation
- Assistance with the tax aspect of procedures initiated by criminal prosecution authorities
- International administrative assistance with tax and criminal/tax matters (judicial assistance), automatic exchange of information (AEOI), spontaneous exchange of information
- Interface for non-residents (domiciliation and representation)
- Assistance with the regularisation of complex tax matters (voluntary disclosure), especially related to ownership of financial or real-estate holdings
Publications
Team Members
Founding member of the
The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
/in News, Publications Family Estate, Tax Jean-Luc Bochatay, Jérôme Bissardon 2023 Groupe fiscal, Groupe patrimoine, Publications /by Helder CarvalhoThe fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.
Télétravail franco-suisse: un cadre légal désormais normalisé
/in Media and News Tax Alain Moreau 2023 Groupe fiscal, Medias /by Helder CarvalhoAvec 350’000 travailleurs frontaliers, le télétravail constitue une problématique majeure entre la Suisse et la France.
Une enquête statistique réalisée en 2022 par l’AFC auprès d’employeurs suisses de salariés «français» (i.e. domiciliés en France) imposés à la source en Suisse a révélé que 34,7% des employeurs autorisaient le télétravail de leur personnel frontalier et que, pour 7 4,8% d’entre eux, un taux de télétravail pouvant aller jusqu’à 40% répondait à leurs besoins opérationnels.
Réduire efficacement le coût fiscal français d’une transmission d’entreprise
/in Media and News Tax Jean-Luc Bochatay, Jérôme Bissardon 2023 Groupe fiscal, Medias /by Helder CarvalhoLe dispositif «Dutreil» présente un attrait indéniable dans la mesure où il permet de réduire jusqu’à 75% (et parfois au-delà) la charge fiscale inhérente à la transmission d’une entreprise.