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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 :"CMS has taken the time to get to know our business and gives us advice that fits our circumstances; the lawyers are the best." "Very efficient, especially when negotiations arise." "The number one French tax law firm."Chambers Europe 2015 ;

"The reference firm for tax in Paris." "The lawyers are practical and honest; they will tell you how it is, rather than what you want to hear." "A firm that's well respected by the authorities, not just in France but externally also."Chambers Europe 2014

CMS is arguably ‘the best tax law firm’ in France; advice is ‘consistently excellent and given to the highest of standards- Legal 500 EMEA 2015

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    African Taxation

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

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    Customs

    We provide advice to all types of companies carrying on international trade (ioffshoring, mports, exports, etc.) ranging from SMEs to large groups in business sectors as diverse as spirits, textiles, high technology waste or pharmaceutics

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    Direct Taxation

    This is the firm's largest department, comprising more than 70 specialized attorneys. It works close collaboration with the firm's other practice groups

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    Electronic Invoicing

    In the scope of each project, we provide our clients with teams of lawyers specialised in the relevant fields of taxation including VAT, contract law, industry & commerce regulations, and information technology taxation

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    Evaluating companies and assets

    Our team, comprising economists and tax specialists who have experience in multiple industries and specialise in valuation techniques, is here to help you reorganise your company and transfer your assets in accordance with local and international tax rules and recommendations.

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    International Taxation

    As business becomes more global, taxation has become an increasingly complex issue in all countries. Taxation is now a core consideration in the corporate decision-making process, and companies must establish a concrete international strategy that addresses both direct and indirect taxes. These trends concern individuals as well as corporations

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    Local Taxes

    We provide a local, personal service, whether for advice on a one-off situation, or assistance in devising legal schemes or restructuring. Our services cover three key areas: tax advice, disputes and audit

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    Registration Fees & Wealth Tax

    CMS Bureau Francis Lefebvre has a number of practitioners specialising in the full range of issues concerning duties and related taxes, including the wealth tax  

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    Transfer Pricing

    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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    VAT

    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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    The social contribution paid by companies

    The tax base is established with reference to the turnover declared to the tax authorities for most companies and with reference to the added value of credit institutions. It is therefore vital to check the effects that other taxes levied on turnover and the organisation of trade relationships can have on C3S.

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    Payroll tax

    We advise you in determining legal and tax solutions, taking into account the impact of payroll tax

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    Financial Transaction Tax

    Understanding FTT – which transactions are liable and which are exempt, its territoriality and unusual payment methods – represents a significant challenge for operators. It is important to consider the French FTT from the perspective of the introduction of a European financial transaction tax which is currently discussed by the Member States

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    VAT-related taxes and other taxes on turnover

    Companies may be obliged to declare and pay one or more of approximately thirty additional taxes based on turnover that are collected and controlled under the same conditions as VAT. These taxes must be declared with VAT on the periodic “CA3” return. They increase in number every year, are levied on a wide range of sectors.

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    Our Dir­ect Tax­a­tion Team
    Our VAT Team
    Our In­ter­na­tion­al Tax­a­tion Team

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    Mark Cagienard, LL.M. VAT
    28/08/2017
    Tax Con­nect Flash | Switzer­land | Up­com­ing Amend­ments...
    20/09/2017
    Pub­lic Coun­try-by-Coun­try Re­port­ing; Tax­pay­er­s' Rights
    Ap­pro­pri­ate Use of Coun­try-by-Coun­try Re­ports The OECD has now pub­lished Guid­ance (avail­able here) on the ap­pro­pri­ate use of Coun­try-by-Coun­try Re­ports (‘Cb­CRs’) by na­tion­al tax au­thor­it­ies. This is in re­sponse to some val­id MNE con­cerns that tax au­thor­it­ies.
    07/06/2017
    Tax Con­nect Flash | Chile | Con­ven­tions to elim­in­ate...
    17/05/2017
    Prob­lems ap­ply­ing tax treat­ies in Africa
    The judge­ment of the Bor­deaux Ad­min­is­trat­ive Court of Ap­peal on 13 Decem­ber 2016 high­lights the harm res­ult­ing when tax is with­held at the source in con­tra­ven­tion of the pro­vi­sions of tax treat­ies. And yet, this is stand­ard prac­tice in Africa.
    Giovanni Cali
    01/06/2017
    Tax Con­nect Flash | Italy | Im­port­ant changes to Itali­an...
    27/03/2017
    Latest news in French tax law: The del­ic­ate bal­ance between the search...
    In those pre-elec­tion times, the main changes in­tro­duced in French tax law by the re­cently en­acted tax Acts1 are mainly tech­nic­al ones. Some of them dir­ectly res­ult from ju­di­cial re­view by the French Con­sti­tu­tion­al Court, which em­phas­izes the Su­preme Court’s.
    17/05/2017
    Tax Con­nect Flash | VAT | First cla­ri­fic­a­tions on the...
    23/03/2017
    Shar­ing eco­nomy: new ob­lig­a­tions im­posed by France on on­line plat­forms
    Faced with the rap­id growth of the shar­ing eco­nomy, French au­thor­it­ies have been ex­amin­ing the equal treat­ment of play­ers in the tra­di­tion­al eco­nomy and those in the shar­ing eco­nomy with re­gard to tax and so­cial charges.
    16/05/2017
    Prob­lems ap­ply­ing tax treat­ies in Africa
    22/03/2017
    The tax and so­cial re­gimes of the free-shares grant again re­vised
    The Law 2016-1917 of Decem­ber 29, 2016 (the 2017 Fin­ance Act) re­vised the free-shares leg­al re­gime freshly amended by the so-called Law Mac­ron of Au­gust 6, 2015, more spe­cific­ally the tax and so­cial re­gimes ap­plic­able to the ad­vant­age ob­tained by the em­ploy­ee.
    25/04/2017
    Tax Con­nect Flash | Switzer­land | Fed­er­al Court con­firms...
    16/03/2017
    Im­pend­ing UK In­her­it­ance Tax Changes
    In the 2015 Sum­mer Budget, pro­pos­als were an­nounced to change the UK tax re­gime for non-dom­i­ciles. These pro­pos­als were the sub­ject of a con­sulta­tion pa­per which was pub­lished on 19 Au­gust 2016. The new re­gime will take ef­fect as planned from 6 April 2017.
    05/04/2017
    Tax Con­nect Flash | France | Right to de­duct in­put...
    10/02/2017
    In­dia Budget 2017 - 2018
    On 1 Feb­ru­ary, Fin­ance Min­is­ter Ar­un Jait­ley presen­ted In­dia’s an­nu­al Uni­on Budget for 2017-2018 (the “Budget”) for the fisc­al year be­gin­ning 1 April 2017. The cent­ral aim in this year’s Budget ap­pears to fo­cus on the most vul­ner­able with in­creased spend­ing.
    Antonio Montero
    31/03/2017
    Tax Con­nect Flash | Spain | New Sys­tem for the Im­me­di­ate...
    01/12/2016
    BEPS Up­date: Mul­ti­lat­er­al In­stru­ment Pub­lished
    The OECD has now pub­lished the mul­ti­lat­er­al in­stru­ment (“MLI”) that will im­ple­ment cer­tain of the treaty-re­lated pro­pos­als from its pro­ject on tack­ling base erosion and profit shift­ing (“BEPS”).
    29/03/2017
    Tax Con­nect Flash | Ger­many | Roy­alty re­stric­tions:...
    23/11/2016
    Au­tumn State­ment: Re­forms to the tax­a­tion of non-dom­i­ciled in­di­vidu­als
    The UK’s Chan­cel­lor of Ex­chequer de­livered his an­nu­al Au­tumn State­ment today. As pre­vi­ously an­nounced at the 2015 Sum­mer Budget and fol­low­ing the HM Treas­ury con­sulta­tion pub­lished on 19 Au­gust 2016, the gov­ern­ment has con­firmed that from April 2017: .