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
Top compliance checkpoints for mobile executives managing overseas property and company structures
For mobile executives overseeing operations across multiple jurisdictions, the intersection of personal wealth, corporate governance, and international tax law has never been more complex, or more consequential. The accelerating pace […]
Protecting cross-border executive wealth after recent French fiscal reforms
France’s 2025,2026 fiscal packages introduced a series of measures directly affecting high‑net‑worth individuals, executive compensation arrangements and holding structures. These changes, notably the creation of a tax on certain patrimonial […]
When to reassess cross-border tax and residency risks as France implements tougher reporting and minimum-rate rules
France has introduced significant changes to both reporting obligations and minimum-rate rules that materially affect cross-border structures and residence positions. Corporate groups, executives and non-resident individuals with French operations or […]
France tax survival guide: Pillar Two, crypto and cross-border defenses
France’s tax landscape for multinational enterprises and cross-border private clients has evolved rapidly since the global minimum tax (Pillar Two) began to bite and the EU introduced DAC8/CARF reporting for […]
Preparing for GloBE and DAC8: what to review in French wealth and holding structures
The introduction below frames practical priorities for French wealth and holding structures facing two concurrent waves of tax change: the OECD-led GloBE (Pillar Two) minimum tax and the EU’s DAC8 […]
Practical fiscal defenses for mobile executives and overseas property owners facing tighter compliance
The convergence of automatic information exchange, stricter residency rules, and the global rollout of minimum tax standards has fundamentally altered the compliance environment for internationally mobile executives and non-resident property […]
How executives can shore up overseas holdings against tighter fiscal scrutiny and minimum-rate rules in France
France has sharpened both its substantive tax rules and its enforcement posture toward foreign affiliates and cross-border groups. Since transposing the EU Pillar Two Directive into domestic law, French authorities […]
Strengthening cross-border wealth and holding structures ahead of France’s finance law and global minimum tax rollout
The convergence of France’s Loi de finances pour 2026 and the OECD’s global minimum tax framework under Pillar Two represents one of the most significant legislative inflection points for cross-border […]
Practical steps to protect mobile wealth and property amid new compliance pressures
Owners of cross-border assets face a rapidly evolving compliance landscape: new automatic-exchange standards for crypto and digital products, expanded beneficial‑ownership and AML transparency measures in multiple jurisdictions, and continuing international […]
Practical steps to protect assets and corporate structures under evolving international tax rules
The international tax landscape is undergoing its most profound transformation in decades. Driven by the OECD’s two-pillar reform framework, the proliferation of anti-avoidance rules, and the rapid expansion of cross-border […]
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.