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Tax

France

As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 180 tax lawyers are supported by strong technical back up teams that identify developments in tax law and policy affecting your business. This multidisciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe in the key areas affecting your business including VAT, transfer pricing, e-commerce, investment funds, tax planning and financing. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences. If you are involved in a dispute, we can undertake a high level intervention with tax authorities, ensuring the best outcome for your business.

Quotes from clients : "What the team is known for: its exceptional tax practice capable of handling every aspect of tax law, including transfer pricing, VAT issues and real estate tax, as well as the tax aspects of M&A transactions and litigation. The team is on top of all the latest developments in the area thanks to its department constantly monitoring the market. Also able to advise clients on tax issues relating to emerging markets due to lawyers specialised in this area" Chambers Europe 2017

"They are specialists. They have a very good knowledge of tax mechanisms and good relations with the administrations." Chambers Europe 2017

"CMS is able to combine general taxation advice with specialist service in practically every niche area. Benefiting from very large resources (over 60 partners and 135 associates), the firm serves many leading CAC 40 group" Legal 500 EMEA 2017

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    National and international corporate tax law

    Our global, multi-disciplinary approach draws upon cooperation with specialist lawyers in France and abroad, whose complementary expertise combines to offer you a comprehensive solution. 

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    National and international asset-planning tax law

    Our asset-planning practice is the market leader in terms of its size, scope and the complexity of the areas we handle.

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    Indirect taxation, VAT, customs duties

    Our VAT team assists you in matters relating to French and international law through our assistance, auditing, advisory and dispute settlement services in all business sectors

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    Local taxation

    We are able to support you in the day-to-day management of your local taxes, from the search for optimisation to negotiations with the tax authorities via selecting facilities sites and scheduling transfer operations, foreseeing the effects of a reorganisation operation, and examining exemptions and obligations to declare.

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    Audit, litigation and criminal tax law

    Our expert lawyers work in close collaboration with the firm’s other teams specialising in transfer pricing, company law or competition law, amongst others.

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    Taxation of corporate restructurings

    Our lawyers work closely with our corporate and employment law teams, in particular. They draw upon our international CMS network to offer you the benefit of specialist expertise on a global scale

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    M&A and private equity taxation

    Our know-how, nurtured by our close relationships with key players in the field, means that we can provide you with the guidance you need to make your strategic and tactical decisions with the utmost legal certainty. 

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    Property tax

    Our property tax practice covers the full range of matters, both in France and internationally

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    Taxation of the insurance and finance sector

    We have lawyers who specialise in the taxation of the financial and insurance sector, working in close collaboration with our banking law experts and drawing upon our international network to offer you the benefit of specialist expertise on a global scale

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    Taxation of the non-profit and public sector (taxation of not-for-profit organisations and charities)

    With extensive experience founded on collaboration with key stakeholders in the non-profit sector (sporting, social, cultural and educational organisations, charities, etc.), our firm will help you prevent and manage fiscal risks, while taking into consideration your specific circumstances and those of the non-profit domain in which you operate,

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    Taxation IT

    Our specialist taxation IT lawyers are in a position to provide you with advice and guidance in the area of prevention, and will also support you during computerised tax audits and any resulting litigation.

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    Tax in Africa

    We advise and assist our clients in their business dealings with Africa in all legal an tax areas

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    Transfer pricing and business and asset valuation

    Our team is comprised of both economists and tax lawyers in order to provide you with a complete range of services, from legal assistance (tax audits, court proceedings, negotiating advance pricing agreements, etc.) to complete economic studies (benchmarking, financial evaluation, etc.)

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    Our na­tion­al and in­ter­na­tion­al cor­por­ate tax law Team
    Our VAT Team
    Our Na­tion­al and in­ter­na­tion­al as­set-plan­ning tax Team

    Feed

    Show only
    25/01/2019
    De­duc­tion of in­put tax in a head of­fice/branch re­la­tion­ship
    Tax Con­nect Flash
    19/03/2019
    Latest news in French tax­a­tion: when the go­ing gets tough, will the...
    As France faces its very own Winter of dis­con­tent, the Fin­ance Act for 2019 as­pires to re­con­cile com­pet­it­ive­ness and fight against tax avoid­ance. Yet, this two­fold am­bi­tion is clearly not a walk in the park… François Hel­lio and Rose­mary Bil­lard-Moalic, At­tor­neys-at-law.
    24/01/2019
    CMS FRAN­CIS LE­FE­B­VRE AVOCATS DJCE AWARD 2019
    Launch of the 2019 ap­plic­a­tions cam­paign
    14/03/2019
    What about VAT after Brexit?
    Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a ‘no deal’ Brexit, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains un­cer­tain. Both busi­nesses and gov­ern­ments in both Great Bri­tain and EU are pre­par­ing for every even­tu­al­ity, in­clud­ing.
    Alexandre Bastos
    17/01/2019
    Form­a­tion of a trust by so­ciété française de fi­ducie...
    Cms fran­cis le­fe­b­vre avocats ad­vises one of the be­ne­fi­ciar­ies
    12/03/2019
    Bel­gi­um braces for Hard Brexit with draft law
    On Feb­ru­ary 19, Bel­gi­um passed a draft law pre­par­ing it­self for a Hard Brexit should the UK leave the European Uni­on (EU) on the dead­line of 29 March 2019 without a with­draw­al agree­ment in place to reg­u­late UK's de­par­ture and define its fu­ture re­la­tion­ship.
    15/01/2019
    CMS Fran­cis Le­fe­b­vre Avocats co-opts sev­en new part­ners
    This in­creases the num­ber of firm part­ners to 117 out...
    05/03/2019
    Re­duc­tion in the French CIT rate – a new timetable on the ho­ri­zon?
    Read­ers may re­mem­ber that the 2017 Fin­ance Act set out a timetable for the re­duc­tion of the stand­ard cor­por­ate in­come tax (CIT) rate, which was sub­sequently amended by the 2018 Fin­ance Act. The timetable set by the cur­rent law is as fol­lows: for fin­an­cial.
    14/01/2019
    CMS Fran­cis Le­fe­b­vre Avocats ad­vises Deka Im­mob­i­li­en
    in the sale of the Le Col­isée build­ing to Nex­ity
    05/02/2019
    Brexit re­lo­ca­tions: The view from CMS France, Ger­many and Lux­em­bourg
    Tax and em­ploy­ment law factors in France, Ger­many and Lux­em­bourg This art­icle sets out views from CMS law­yers in France, Ger­many and Lux­em­bourg. From the per­spect­ive of law­yers in those jur­is­dic­tions, Brexit has already seen UK-based busi­nesses move part or.
    24/12/2018
    In­nov­a­tion - New Year 2019
    Watch our wishes in video
    10/12/2018
    French CIT: New de­vel­op­ments for com­pan­ies gen­er­at­ing part of their...
    French law provides for a gradu­al re­duc­tion of the stand­ard rate of cor­por­ate in­come tax (CIT) from 33,1/3 % to 25% in 2022, which has been taken in­to ac­count by the tax ad­min­is­tra­tion in an up­date on1 Au­gust 2018 (the com­ment­ar­ies of the French tax ad­min­is­tra­tion.