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
Safeguarding cross-border wealth: audit defenses and fiscal structuring for mobile executives
Cross-border executives and high-net-worth non-residents face an intensified compliance and enforcement landscape. Recent multilateral developments have increased automatic information flows and introduced new minimum-tax rules that both corporate groups and […]
MiCA authorisation and GloBE reporting: a multijurisdictional compliance checklist for advisers
The concurrent rollout of the EU Markets in Crypto-Assets Regulation (MiCA) and the OECD-led Global Anti-Base Erosion (GloBE) framework (Pillar Two) has created a dense compliance landscape for groups active […]
Practical defenses for international wealth and corporate holdings facing tightened fiscal compliance
In an era of unprecedented tax transparency and cross‑border enforcement, holders of international wealth and corporate holdings face a shifting compliance landscape. Practical defenses must therefore combine careful legal structuring […]
What executives should do now to protect international wealth after recent French fiscal shifts
Executives with cross-border holdings must reassess exposure after a series of fiscal changes in France embedded in the 2026 Finance Law and subsequent parliamentary amendments. Recent debates and enacted measures […]
Preparing executive wealth for stronger audits and new minimum-rate rules in France
France’s tax landscape for executives and high-net-worth individuals has shifted materially in recent years. Two developments are particularly important: the domestic implementation of the global minimum tax framework affecting multinational […]
Strategies to shield cross-border executive assets from French fiscal scrutiny
Cross-border executives holding significant assets must reconcile competing objectives: lawful tax efficiency, robust asset protection, and strict compliance with French and international transparency rules. The landscape since 2023,2026 has evolved […]
Protecting executives’ overseas property and income in France amid recent finance law and global minimum rules
France’s tax landscape for high‑net‑worth individuals and mobile executives has evolved rapidly since the global agreement on a 15% minimum tax and the transposition of the EU minimum tax into […]
Managing executive exposure as France tightens crypto rules, minimum-tax reporting and residency checks
France has moved decisively in 2025,2026 to close regulatory gaps around crypto activity, cross-border tax transparency and minimum-tax enforcement. For corporate executives and high‑net‑worth individuals, this convergence of MiCA implementation, […]
Tax defenses and structuring for international executives amid France’s MiCA, DAC8 and Pillar Two roll-outs
France’s recent regulatory developments, the EU’s DAC8 crypto reporting rules, the Market in Crypto-Assets (MiCA) regime and the global Pillar Two minimum tax framework, materially affect tax exposure and compliance […]
How France’s tax measures and crypto licensing overhaul change risks for cross-border wealth holders
On July 2, 2026, cross-border holders of wealth,particularly high‑net‑worth individuals and family offices with crypto exposures,face a materially different legal and tax landscape in France and the EU than they […]
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.