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Local taxation lawyers

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 2015. It considerably alters the local tax landscape and will require companies to exercise care, as several of their local taxes are tied closely to the rental value. To avoid any additional costs that may arise from the complexity of the system governing the territorial economic contribution (contribution économique territorial, CET), companies must not fail to verify the rental value remaining as the basis for the corporate land tax (cotisation foncière des entreprises, CFE) and determine the added value. The land value revision in fact requires companies to be especially vigilant, as their land taxes and CFE will be affected by these new bases. Our experts can advise you on all these issues, which have a decisive financial impact yet are too often overlooked.

Whether you are a medium-size company, a large French or international group, a local government, or a public institution, we can provide advice and assistance through close collaboration that guarantees you’ll receive personalised treatment. In more concrete terms, our vast field of expertise includes the CET; the IFER [flat-rate distribution network tax]; calculating added value; the land tax on built and non-built property; the household waste removal tax; the tax on offices, commercial premises, and warehouses in Ile-de-France; the TLPE [local tax on outdoor signage] and the TASCOM [tax on commercial surface areas]; residence tax on companies and natural persons; hotel occupancy tax; and the tax on vacant housing. We organize our expertise into three ways of providing assistance: advice, litigation, and auditing. We thus 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. If necessary, we can also take your case through the pre-litigation and litigation phases, acting as your representative before the tax authorities or the administrative courts and courts of appeal. In addition, we can conduct a complete audit of your situation: reconstitution of bases; verification of taxation; verification of tax reductions and tax relief provided for by statute; and determination of the added value serving as the framework for the tax.

Our firm has 25 years of experience in this area and a team of 8 specialists who, recognised for their ability to handle all the issues involved in such matters, are frequently called upon by professional organisations to help them negotiate with the tax authorities.

 
Laure-Hélène Romanik
Laure-Hélène Romanik
Associate
France, Neuilly-sur-Seine
Laure-Hélène joined the Tax Department of CMS Francis Lefebvre in 2018. She advises and litigates on local tax issues: Local Economic Contribution (CFE and CVAE), property tax on built and non-built...
Stéphanie Riedel
Stephanie Riedel
Tax expert
France, Neuilly-sur-Seine
Stéphanie has worked in the CMS Francis Lefebvre local taxes department since 2002. Her role specifically involves reconstituting property rental values of industrial sites used as a basis for local...