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Tax

Our expertise at the service of your interests and your legal security

Our teams of specialists in all areas of tax provide both corporates and individuals with their unanimously recognized expertise, know-how and ability to innovate and plan ahead.

In all business sectors, our lawyers are at your side to enable you to implement your projects while controlling their relevant tax aspects. They assist you as you adapt to new compliance challenges and the digitalization of your tax obligations. They defend your rights in the context of audits and before all courts with jurisdiction in tax matters.

An unparalleled team of experts in France

With a team of over 200 experts in tax law (including more than 70 partners), the firm stands apart thanks to its ability to cover all aspects of tax law, including VAT, domestic corporate taxation, international taxation and transfer pricing, personal taxation, tax disputes, customs and excise, etc.

Our clients include French and foreign companies, both listed and unlisted, family groups, institutional investors, investment funds, public entities, executives, “unicorns” and start-ups, as well as private individuals.

Chambers Europe 2021 | Tax | France | Band 1

“Exceptional tax practice able to guide clients through the complex tax aspects of transactions taking place within heavily regulated sectors. Its cross-border capabilities are displayed through advice to global clients and assisting domestic clients with their operations abroad.”

The ability to provide unique advice, thanks to constant support from our tax intelligence team

Beyond monitoring and analyzing regulatory and legislative changes, the tax intelligence team contributes to the innovative approach adopted by the firm’s client-facing teams through constant dialogue with all our lawyers on the most complex tax matters. The tax intelligence team maintains very close contact with public institutions, French government agencies as well as European and international institutions. The team’s two partners participate in key economic and legal think-tanks and in university circles, which also constitutes an acknowledged benefit to the support provided to clients by our firm’s tax experts.

Legal 500 EMEA 2021 | Tax | France | Band 1

“The CMS France tax team can rely on a leading Intelligence department which has regular contacts with tax authorities, governmental offices and the European Commission.”

Choose area

Na­tion­al and in­ter­na­tion­al cor­por­ate tax law
The implementation of BEPS measures to tackle base erosion and profit shifting, the proliferation of tax regulations, rulings handed down by the Europ
Na­tion­al and in­ter­na­tion­al as­set-plan­ning tax law
Whatever plans you may have for your estate, these days you have to make them in an unstable fiscal environment that is marked by continual change (su
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In­dir­ect tax­a­tion, VAT, cus­toms du­ties
With over 70 years’ experience in matters relating to turnover tax and indirect taxation, our firm takes pride in its expert reputation, which i
Loc­al tax­a­tion
After having been put off so many times because its implementation is so complex, the rental value reform law was adopted in its final version in late
silhouettes of two men standing and watching sunset
Audit, lit­ig­a­tion and crim­in­al tax law
Tax audits that are increasingly frequent and increasingly strict, even in their cross-border aspects, the proliferation of tax standards, the ever-gr
Tax­a­tion of cor­por­ate re­struc­tur­ings
In a changing environment, characterised by the globalisation of trade, the financialisation of the economy, the acceleration of technological change
M&A and private equity tax­a­tion
Regardless of whether you are a corporate group, an investment fund or an entrepreneur, whether you are based in France or any other country, whether
Prop­erty tax
Frequent reforms dictate the way in which the tax regulations relating to the ownership of and transactions in property assets and property companies
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Tax­a­tion of the in­sur­ance and fin­ance sec­tor
Called upon to play a key role in financing the economy and promoting growth, the financial sector faces major challenges in a highly competitive clim
Tax­a­tion of the non-profit and pub­lic sec­tor (tax­a­tion of not-for-profit or­gan­isa­tions and char­it­ies)
Increasing economic pressure, the reform of the welfare state, growing numbers of civil society initiatives, the expansion of digital technology and t
Tax­a­tion IT
Electronic bookkeeping requirements and development by the tax authorities of computer-based auditing methods carry with them obligations with which c
Tax in Africa
In a world where trade and the movement of capital are taking on global dimensions, the countries of Africa are attracting considerable corporate inte
Trans­fer pri­cing and busi­ness and as­set valu­ation
Transfer pricing and business and asset valuation are key challenges for taxation. The multi-sector experience of our team of economists and tax speci
Our na­tion­al and in­ter­na­tion­al cor­por­ate tax law Team
Our VAT Team
Our Na­tion­al and in­ter­na­tion­al as­set-plan­ning tax Team

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24/03/2023
Elec­tron­ic in­voicing: What is the re­form?
Please find be­low the main as­pects of the re­form. This in­form­a­tion is up­dated peri­od­ic­ally (last up­dated on 28/03/2023).The le­gis­lat­ive frame­work is defined by the Amend­ing Fin­ance law No. 2022-1157...
24/03/2023
Elec­tron­ic in­voicing and trans­mis­sion of trans­ac­tion data to the tax au­thor­it­ies
Find the es­sen­tial of the re­form through our in­fograph­ic­sThe Amend­ing Fin­ance Law 2022 (art­icle 26) sets out the leg­al scope gov­ern­ing the new rules re­lated to elec­tron­ic in­voicing. The tech­nic­al and...
16/03/2023
Cham­bers Europe 2023
The 2023 edi­tion of Cham­bers & Part­ners Europe guide has been pub­lished. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our firm’s rank­ings Bank­ing & Fin­ance: Fin­an­cial...
09/12/2022
EU Dir­ect­ive on VAT in the Di­git­al Age (ViDA)
The European Com­mis­sion has pub­lished its pro­pos­al for re­form of the EU’s VAT sys­tem. Bap­tised “VAT in the Di­git­al Age” (ViDA for short), this re­form is de­signed to re­flect our mod­ern eco­nomy and...
06/12/2022
CMS ad­vises Nis­san on Rus­sia exit
The in­ter­na­tion­al team of CMS has ad­vised ma­jor Ja­pan­ese car man­u­fac­turer Nis­san on its exit from Rus­sia.The cross-jur­is­dic­tion­al and cross-prac­tice team was co­ordin­ated by Ben­oît Prov­ost, Part­ner, CMS...
21/09/2022
CMS Fran­cis Le­fe­b­vre ad­visor to Eye Tech Care
CMS Fran­cis Le­fe­b­vre has ad­vised Eye Tech Care (here­in­after “ETC”) in the con­text of (i) an equity in­vest­ment and an ac­quis­i­tion of shares by the China Med­ic­al Sys­tem group, through cer­tain sub­si­di­ar­ies...
02/08/2022
Leg­al is­sues in the meta­verse / Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial...
Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial In­tel­li­gence Reg­u­la­tion, the meta­verse as a work­place In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. The emer­gence...
27/07/2022
Leg­al is­sues in the meta­verse / Part 3 - Data pro­tec­tion chal­lenges, the...
Part 3 - Data pro­tec­tion chal­lenges, the im­port­ance of cy­ber­se­cur­ity, ad­vert­ising reg­u­la­tion in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world...
21/07/2022
CMS In­ter­na­tion­al Dis­putes Di­gest - 2022 Sum­mer Edi­tion
The sum­mer edi­tion of the CMS In­ter­na­tion­al Dis­putes Di­gest, a bi-an­nu­al pub­lic­a­tion that high­lights, ex­plores and ana­lyses the latest trends in the glob­al dis­pute-res­ol­u­tion sec­tor, is now pub­lished...
19/07/2022
Leg­al is­sues in the meta­verse / Part 2 - Trade­marks and copy­right, NFTs...
Part 2 - Trade­marks and copy­right, NFTs and civil law prin­ciples in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. In the meta­verse, trade in vir­tu­al...
08/07/2022
Gloss­ary of elec­tron­ic in­voicing
B2B/B2C/B2G: ac­ronyms used to cat­egor­ise busi­ness re­la­tions based on the nature of the parties in­volved:o    B2B (Busi­ness to Busi­ness) re­la­tions are those between two tax­able per­sons, o    B2C...
08/07/2022
Trans­fer of de­fi­cits in the event of a mer­ger: a scope broad­er than ex­pec­ted
In its re­cent com­ments on the mech­an­ism of trans­fer without rul­ing to an ac­quir­ing com­pany of the tax losses of an ac­quired com­pany, the French tax ad­min­is­tra­tion ad­opts a flex­ible and wel­come in­ter­pret­a­tion...