Corporate tax law
VAT on digital activities
Understanding VAT on digital activities VAT, or value added tax, is an indirect tax applied on value added at each stage of the production and distribution chain of goods and services. In the context of digital activities, VAT is of particular importance, as it...
Who is affected by VAT reverse charge?
Who is Concerned with VAT Self-Liquidation? VAT self-liquidation is a process that has been implemented within the European Union (EU) to facilitate commercial transactions between businesses. This method transfers the responsibility for paying VAT from the seller to...
The corporate tax advisor: role and missions
A tax advisor is a professional specialized in tax matters who can assist businesses in complying with tax regulations and optimizing their tax situation. Tax advisors can work as independent consultants or be employed by accounting firms or businesses. When working...
Tax optimization: don’t forget URSSAF in your strategies to reduce your taxes
L'importance de prendre en compte les prélèvements sociaux et les impôts prélevés par l’URSSAF dans les stratégies d'optimisation fiscale L'optimisation fiscale est un sujet essentiel pour les entreprises et les particuliers cherchant à minimiser leurs obligations...
URSSAF: the areas of intervention of the tax lawyer
What is URSSAF? URSSAF is the Union for the Collection of Social Security and Family Allowance Contributions. It works towards the social protection of the French population. Its objective is to collect and redistribute social security contributions and contributions....
The Social Contribution of Corporate Solidarity: C3S
What is C3S? Established by law 70-13 of January 3, 1970, the Contribution Sociale de Solidarité des Sociétés (C3S) is a French tax that contributes to financing old-age insurance charges. This contribution has evolved over the years to become an important element of...
Lawyer specializing in social security contributions (CSG, CRDS, etc.) on income and assets in France and internationally
Social security contributions represent an extremely significant tax burden for taxpayers. In 2018, the Generalized Social Contribution (CSG) generated 125 billion euros for the French state, compared to "only" 73 billion euros for income tax and 28 billion euros for...
How to reduce social security contributions and optimize your tax system by reducing taxes and social charges: the keys to effective tax and financial management
Understanding Social Security Contributions in France In France, the social security system relies on solidarity-based financing. Social security contributions are a key element of this system, playing a major role in funding social benefits and public services. Let's...
Tax lawyer in Paris: your trusted partner in the capital
Taxation is a complex labyrinth. Whether you are an individual looking to optimize your taxes or a business in search of strategic tax advice, having a tax lawyer by your side is essential. This is where our Tax Law Firm in Paris comes in, your trusted partner in the...
Corporate tax optimization: strategies and implications
Corporate tax optimization is an increasingly concerning topic in the business and finance world. It involves the set of strategies implemented by companies to legally reduce their tax burden while adhering to applicable tax laws. While tax optimization is legal, it...
How to reduce your business taxes?
There are several legal strategies to reduce the taxation of a company. Here are some examples: - Use Tax Deductions: Companies can reduce their tax burden by utilizing available tax deductions, such as operating expenses, advertising expenses, salaries and benefits,...
VAT tax audit
Tax audit involves analyzing the company's taxation, particularly through a study of tax returns and annual accounts, to detect and correct any errors in its taxation. Tax audit also has an optimizing dimension, as it allows the tax lawyer to advise the company on tax...
VAT on international transactions
What is VAT on international transactions? Who is affected by VAT on international transactions? Can VAT on international transactions be optimized? Why hire a tax lawyer specializing in international VAT? VAT on international transactions is the Value Added Tax...
Accounting obligations: a tax strategy issue for the company
What is accounting law? What are the accounting obligations of companies? What is the connection between accounting and taxation? Accounting law: a strategic tax issue for the company Accounting law encompasses all the regulations applicable to the accounting that a...
Tax compliance review: securing the taxation of your business
The fiscal compliance review was established by a decree on January 13, 2021. It allows companies to conduct an annual audit of their taxation to ensure compliance with current tax legislation. The objective of the fiscal compliance review is to enhance the trust...
Tax transaction and negotiation with the Tax Office
Can we negotiate with the Tax Authorities? What is a tax settlement? The role of the tax lawyer in tax settlements Following a tax audit, taxpayers often wonder about the possibilities available to them regarding potential appeals and disputes related to the proposed...
Tax expatriation and exit tax
Tax expatriation is an important step for taxpayers. Many tax implications arise from transferring tax residency out of France. Once the destination is defined, it is necessary to consider one of the main tax consequences of expatriation: exit tax. What is exit tax?...
Taxation of overseas departments (DOM)
France is composed of numerous territories located around the world. In addition to Metropolitan France and overseas territories, there are the Overseas Departments (DOM), which number five: Guadeloupe, Martinique, Guyane (French Guiana), Mayotte, and Réunion. Tax...
The tax treatment of foreign exchange gains or losses in determining capital gains on foreign securities
The Conseil d'État recently ruled on the determination of capital gains from the sale of foreign securities in a judgment dated September 13, 2021 (No. 443914). Reminder Regarding Capital Gains on the Sale of Securities The procedures for determining taxable capital...
Taxation of cryptocurrencies
Cryptocurrencies are at the heart of economic news. An instrument of trade for some, the currency of the future for others, cryptocurrencies have gained legal and tax reality. The French tax system did not anticipate the rise of these cryptocurrencies, and the rules...
Proposal for rectification
The adjustment proposal is the most important element of the tax procedure. Indeed, this document marks the end of the audit operations and the opening of the pre-contentious phase. We will review the key features of the adjustment proposal and the crucial points in...
Tax ruling
The tax ruling is a particularly interesting tool, but it is still not well-known among taxpayers. What is a Tax Ruling? A tax ruling is a formal position taken by the tax authorities on: The interpretation of a tax provision, Or, the interpretation of the taxpayer's...
Tax havens and countries with privileged taxation: what is a tax haven?
The concepts of tax-privileged countries and tax havens raise numerous questions in the field of international taxation. Indeed, these terms are often associated with tax fraud. However, the legal and tax reality is not so simple. What is a tax haven? The term "tax...
Tax optimization for businesses
Tax optimization is a divisive topic for many taxpayers. While it is a valuable tool for some businesses, it is unfortunately often equated with tax evasion by a portion of the population. What is corporate tax optimization? Corporate tax optimization involves...
Intra-group agreements
More and more entrepreneurs and investors are choosing to structure their investments and activities in groups. Indeed, the use of a Holding company has become common to oversee and manage operational companies (or subsidiaries). The ownership of a group of companies...
Business transfer
Transferring a business is a highly complex situation for entrepreneurs. This crucial step in the life of a business requires navigating many rules in both company law and tax law. The former involves drafting several documents subject to strict formalities, while the...
Taxation of restructurings
During its existence, a company may potentially undergo numerous transformations. These restructurings may involve the merger of a company with another or the separation of a company's activities into distinct structures. The taxation applicable to these...
Corporate law and business taxation
The law firm LEXPERTAX, specializing in tax law, has focused its activity on corporate law and business taxation. Our dual expertise in corporate law and business taxation allows us to address all legal and tax aspects of business operations. Our missions in corporate...
Taxation of company director remuneration
The taxation of the manager's remuneration should not be taken lightly as it can have more or less significant consequences on the taxation of your household. The concept of manager's remuneration actually involves two types of income: Income derived from the...
Taxation of business creation
The formation of a company is a crucial step, involving significant tax choices that will have a long-term impact. Our tax lawyers address three key points in the taxation of company formations: the choice of tax regime, registration duties, and value-added tax. Which...
Company creation: lawyer, accountant or notary for drafting the statutes?
Creating a company is a crucial moment in an entrepreneur's life. This task is now offered by various professionals, and it is sometimes difficult to navigate. We will go through the main steps of creating a company before explaining the role of each of the...
The tax advantages of the holding company
The term Holding is becoming increasingly prevalent in everyday vocabulary. However, a still significant number of investors believe that using such a structure is reserved for large corporate groups. Unfortunately, this misconception often causes these investors to...
Corporate and tax engineering
Corporate and tax engineering is now a major challenge for both businesses and individuals. The constraints imposed by regulations in corporate law and the increasing complexity of the French tax system have made corporate and tax engineering a mandatory step in the...
Business tax audit
Why can the tax authorities conduct a tax audit? What are the different stages of a tax audit and possible consequences? Why seek the assistance of a tax lawyer? A tax audit is an experience that can be challenging for a business owner. To better understand the scope...
VAT on business, professional and commercial real estate
What is the VAT on commercial, professional, and business real estate? Who is affected by the VAT on commercial, professional, and business real estate? Can the VAT on commercial, professional, and business real estate be optimized? Why hire a tax attorney...
Tax optimization
Tax optimization involves studying and implementing schemes, strategies, or tax structures to limit the tax burden. Tax optimization applies to both businesses and individuals. Indeed, it is possible to implement tax optimization schemes within a corporate strategy as...
Tax lawyer or accountant? Which one to choose ?
Tax Lawyer or Accountant? Which Professional Should You Choose for Tax Advice? When choosing a tax advisor, taxpayers often wonder about the right choice for the best tax advice: should they choose a tax lawyer or an accountant? An overview of the differences between...
The different tax regimes applicable to companies
The taxation of companies is particularly complex because there are various tax regimes applicable to them. The following developments present the four main tax regimes to which companies can be subject depending on their form and purpose. These are: - Fiscal...