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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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    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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    Customs law and taxation

    Acknowledged as one of the best in its field, our team of customs law experts anticipates your needs, offering you policy advice in the full range of areas covered by the customs authorities or conducting an audit of your customs practices

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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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    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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    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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    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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    Property tax

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

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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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    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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    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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    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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    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 In­ter­na­tion­al Tax­a­tion Team

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    Show only
    03/10/2017
    Tax Con­nect Flash | In­de­pend­ent cost-shar­ing groups
    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.
    03/10/2017
    Tax Con­nect Flash | France | Budget Bill for 2018
    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.
    Mark Cagienard, LL.M. VAT
    28/08/2017
    Tax Con­nect Flash | Switzer­land | Up­com­ing Amend­ments...
    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.
    07/06/2017
    Tax Con­nect Flash | Chile | Con­ven­tions to elim­in­ate...
    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.
    01/06/2017
    Tax Con­nect Flash | Italy | Im­port­ant changes to Itali­an...
    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.
    17/05/2017
    Tax Con­nect Flash | VAT | First cla­ri­fic­a­tions on the...
    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.
    16/05/2017
    Prob­lems ap­ply­ing tax treat­ies in Africa
    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.
    Mark Cagienard, LL.M. VAT
    25/04/2017
    Tax Con­nect Flash | Switzer­land | Fed­er­al Court con­firms...
    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”).
    05/04/2017
    Tax Con­nect Flash | France | Right to de­duct in­put...
    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: .