Red card in case of dormant cash
The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.
International double taxation: behind the scenes of a discreet but decisive reversal
In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.
Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.
Taxation of the super-rich: French ideas for consideration
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
Building on dismembered land: a transfer still spared by Bercy
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.
Signing a «Dutreil» pact before transferring a company
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.
The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
The 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.
Founding member of the
