Latest publications
Leaders League ranking 2024
Leaders League 2024 Michelangelo is listed for the third year running in the following categories: Litigation – « Recommended ». » – Law firm France 2024
Leaders League ranking 2024
Leaders League 2024 Michelangelo is listed for the third year running in the following categories: Litigation – « Recommended ». » – Law firm France 2024
Private: Tax regime for cryptocurrencies: update following the adoption of the 2022 French Finance Act
Many companies offer their executives and/or employees share acquisition schemes known as “management packages”.
Management packages: vigilance is still required
Many companies offer their executives and/or employees share acquisition schemes known as “management packages”.
Hierarchical recourse: two separate guarantees during and after the audit
The hierarchical appeal is intended for taxpayers who encounter difficulties:
– during the course of the accounting audit; or
– during the contradictory examination of the personal tax situation.
Corporate Taxation
How France’s finance bill reshapes luxury property vehicles
France’s 2026 finance bill introduces line measures that directly reshape the way high‑value residential and ‘luxury’ assets are held and taxed through corporate vehicles. For advisers to non‑resident owners, family […]
What recent finance reforms mean for overseas owners of property in Paris
Over the last 18 months French fiscal policy has produced a series of measures and high‑profile proposals that materially affect non‑resident and overseas owners of real estate in Paris. Some […]
How new transparency rules reshape cross-border family office and relocation planning
Cross-border family office and relocation planning has entered a new phase. What was once primarily a question of tax residence, holding structures, trust design, and succession objectives is now inseparable […]
Adapting group structures to new domestic and EU minimum-tax rules
The new domestic and EU minimum-tax rules are no longer a technical issue reserved for large tax departments. For many groups, they now directly influence how shareholding chains are organised, […]
Pillar Two pitfalls: practical steps for international deal teams
International deal teams can no longer treat Pillar Two as a specialist tax issue to be addressed late in the process. The regime now operates within a 147-jurisdiction Inclusive Framework, […]
Navigating mandatory e-invoicing and e-reporting to minimize exposure during fiscal reviews
The digitisation of tax compliance in France is entering an irreversible phase. With the mandatory e-invoicing and e-reporting reform scheduled to take effect from 1 September 2026, businesses of all […]
Starting a Business in France: A Guide for Foreign Residents
Discover the essential steps to start a business in France as a foreign resident. A comprehensive guide on taxation, legal procedures, and practical advice for success.
Resolving Tax Disputes in France: Effective Strategies and Solutions
Discover how to effectively manage tax disputes in France with tailored legal strategies. Contact our experts for immediate assistance in resolving your tax issues.
Wealth Structuring for Non-Residents: Tax Optimization and Asset Transmission
Discover how to structure your wealth as a non-resident in France, maximize tax benefits, and ensure smooth asset transmission with tailored strategies
Tax Disputes: Why You Need a Tax Lawyer Immediately
Facing a tax dispute? Learn why hiring a tax lawyer quickly is crucial to safeguarding your finances and resolving issues effectively.
Conventions
Analysis
Analysis of Withholding Taxes on Companies in Ireland
Understanding withholding tax on dividends, interest, royalties and capital gains in Ireland. We analyze the details of restrictions, exemptions and reporting obligations for businesses.