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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.

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.

Quotes 2023

Chambers Europe

Tax

CMS has an 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 elements of M&A transactions and litigation. The law firm attracts clients from the private sector as well as state-owned companies, including major French corporates. The lawyers are able to guide clients through the complex tax aspects of transactions taking place within heavily regulated sectors. The team showcases cross-border capabilities through advice to global clients and assisting domestic clients with their operations abroad.

Legal 500 EMEA

Tax

CMS Francis Lefebvre has one of the market's largest workforces with more than 200 tax lawyers; the vast majority are based in Paris with a small team also located in the Lyon office. The firm’s range of expertise is extensive and it covers a whole range of issues, from mainstream tax to more complex and niche areas. Its international tax, transfer pricing and litigation capabilities are among the best on the market. The team regularly handles high-stakes disputes where high financial amounts are at stake, acting for leading companies and banks. The team assists a prominent client base, made up of leading French and international corporations. It also advises on complex tax reorganisation work and provides tax advice on M&A transactions, including recently advising on some significant deals in the energy sector. The firm’s tax real estate expertise is also to be noted. Key names include the highly regarded Stéphane Austry, who coordinates the firm’s tax litigation and controversy group, Bruno Gibert, who specialises in international taxation and transfer pricing, and Edouard Milhac, whose main focus in on transactional tax issues. Also noted are Anne-Sophie Rostaing, Frédéric Gerner, Jean-Charles Benois and Ludovic Duguet.

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
macro of safe deposit lockboxes with hanging keys
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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05/04/2024
Electronic invoicing: What does the reform entail?
‑‑This page presents the main aspects of the reform and is updated periodically (last updated on 04/01/2024). The legislative framework is defined by the Amending Finance law No. 2022-1157 of 16 August...
05/04/2024
Electronic invoicing and transmission of transactions data to the tax authorities
Check out our infographics to understand the basics of the reform. The legislative framework for this e-invoicing reform is defined in an Amending Finance Act (Act No. 2022-1157 of 16 August 2022, Art...
28/03/2024
Transfer pricing
The 2024 Finance Law, passed on December 29, 2023, introduced new measures to extend and strengthen French transfer pricing documentation re­quire­ments. More specifically, the measures introduced by the...
09/02/2024
Pillar 2: model rules to implement international tax reform published
The OECD published on 20 December 2021 the technical details of the implementation of "Pillar 2" to establish minimum taxation of multinational groups. The general architecture of the rules is consistent...
19/01/2024
VAT: case-by-case analysis required to determine whether accommodation...
In response to the Douai Administrative Court of Appeal’s request for a preliminary ruling, the Conseil d'Etat (France’s highest administrative court) has held the French VAT regime for non-hotel...
01/01/2024
Happy new year 2024!
We wish you all the best for the New Year. In 2024, we will continue to be guided by out values: commitment, excellence, team spirit and goodwill. Watch our wishes for a happy and prosperous New Year...
27/12/2023
No white smoke on ATAD III proposal in 2023
As a reminder, on 22 December 2021, the European Commission issued its proposal for a directive to prevent the abuse of shell entities for tax purposes (ATAD III proposal). After several amendments, the...
24/11/2023
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
07/11/2023
France country tax guide
1.  Languages used by local tax authorities  French. Foreign documents should be translated in French when provided to French tax Authorities.  2. Main corporation tax char­ac­ter­ist­ics  2.1 Corporate...
Comparable
16/10/2023
VAT: case-by-case analysis required to determine whether accommodation...
In response to the Douai Administrative Court of Appeal’s request for a preliminary ruling, the Conseil d'Etat (France’s highest administrative court) has held the French VAT regime for non-hotel...
27/09/2023
DAC 8 Proposal approved by the European Parliament
BackgroundIn recent years, the crypto-asset landscape has steadily grown and has reshaped the world of payments and investments. Today such assets have an estimated market capitalization of USD 1.09 trillion...
11/07/2023
International taxation
Algeria's number of tax treaties continues to rise, with the recent ratification of the tax treaty signed with Denmark (hereinafter referred to as the "Treaty"1). The Treaty follows the OECD model treaty...