Articles in tax law
VAT Expert France: Your trusted partner for optimal tax solutions
In the intricate landscape of taxation, navigating the complexities of Value Added Tax (VAT) can be a daunting task, particularly for businesses operating in France. From compliance to optimization, the realm of VAT demands precision and expertise to ensure financial...
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...
URSSAF simulator: optimize your expenses and your taxation by choosing the best status for your business
Social security contributions are a crucial element of a company's financial management, directly influencing its profitability. To optimize your expenses, you have the option to use the URSSAF simulator to calculate social security contributions by comparing...
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...
Real estate tax lawyer in Paris: your essential ally in the labyrinth of real estate taxation
When considering real estate investments in Paris, a crucial aspect to take into account is real estate taxation. This concept can often seem complex and daunting, but it plays a crucial role in the profitability of your investment. To successfully navigate this tax...
International tax lawyer: your gateway to the world of global taxation
In an increasingly globalized world, tax issues are no longer confined within national borders. Individuals and businesses are increasingly confronted with complex and interconnected tax challenges on an international scale. In this context, the international tax...
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...
International tax optimization strategies in real estate
International real estate investment can offer numerous financial opportunities, but it often comes with complex tax challenges. For investors looking to maximize returns while minimizing tax burdens, implementing international tax optimization strategies is...
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...
What is the reliable audit trail? Obligations, examples and sanctions
What is the reliable audit trail? The reliable audit trail is an internal control requirement for companies. They must be able to demonstrate that they have a documented audit trail that chronologically traces all the steps and associated controls from the origin of...
VAT optimization
VAT optimization can be a crucial element of tax management for businesses of all sizes. Here are some VAT optimization strategies that businesses can employ: Use of VAT exemptions: Companies can obtain VAT exemptions for certain operations (e.g., exports of goods,...
VAT specialist
The VAT (Value Added Tax) is an indirect tax levied on the added value of a product or service throughout the production and distribution chain. In France, the standard VAT rate is 20%, but there are also reduced rates of 5.5% and 10%, as well as specific rates for...
VAT: calculation, rate, declaration and payment
- Definition of VAT - Calculation of VAT - VAT Rates - VAT Declaration - Paying VAT - Best Practices in VATValue Added Tax (VAT) is an indirect tax on consumption imposed on most goods and services purchased by consumers. It is applied throughout the production and...
VAT tax specialist: your VAT expert
What is a VAT tax lawyer? A VAT tax lawyer is a legal professional specializing in value-added tax (VAT) law. They possess in-depth expertise in the rules and obligations related to VAT. What is the role of a VAT tax lawyer and what are their tasks? The role of a VAT...
How to optimize your real estate taxes?
Optimizing real estate taxation is a significant concern for property owners and investors. Here are some strategies that can help optimize real estate taxation: - Use of real estate tax reduction schemes: Real estate tax reduction schemes, such as the Pinel law or...
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: explanations and procedure
Why a VAT tax audit? What triggers a VAT tax audit? Procedure for a VAT tax audit Can one contest a VAT tax adjustment proposal? How to avoid a VAT tax audit? Why hire a VAT tax specialist lawyer?VAT is the primary source of financing for the French state budget. In...
CA3 VAT declaration: clarification on the threshold of 4000 euros
Companies liable for VAT with an annual amount below 4,000 euros may, exceptionally, submit quarterly VAT returns instead of monthly returns. In a decision dated October 17, 2022 (CE 17-10-2022 no. 458767), the Council of State specifies that the exceeding of the...
VAT audit: accountant or tax lawyer?
Tax Lawyer or Chartered Accountant? Which Professional Should You Choose for VAT Audits?During a VAT audit, businesses often wonder about the right choice to achieve the best results in terms of taxation: should they choose a tax lawyer or an accountant? Overview of...
VAT on real estate margin: advice and tax strategy for property dealers
What is VAT on margin in real estate? Who is affected by VAT on real estate margin? Can VAT on real estate margin be optimized? The tax lawyer specialized in VAT on real estate margin: the expert in tax advice and strategy for real estate dealers Taxed on the margin...
VAT and E-commerce: the one-stop shop for VAT
Since July 1st, 2021, businesses conducting sales or service transactions within the European Union to non-taxable persons (including individuals) have the option to use the new single electronic portal for declaring and paying VAT. Affected businesses can opt for a...
VAT control: what is it?
What is a VAT control? What is the difference between an internal VAT control and a tax audit of VAT conducted by the tax authorities? Why conduct a VAT control? How does a VAT control proceed? Who is affected by the VAT control? Why hire a tax lawyer for a VAT...
VAT exemption and aircraft
VAT exemption on aircraft: what does it involve? Update of the airlines list It is provided for in the 4th paragraph of section II of article 262 of the General Tax Code (CGI) that operations involving the delivery, transformation, repair, maintenance, chartering, and...
The VAT group
What is the VAT group? Who is concerned by the VAT group? When and how to opt for the VAT group regime? Why seek the assistance of a tax lawyer for the implementation of the VAT group regime? In accordance with Article 256 C of the French Tax Code, companies subject...
VAT tax audit: advice, anticipation and strategy
The VAT fiscal control Who can be affected by a VAT fiscal control? Why am I subject to a VAT fiscal control? Can a VAT fiscal control be anticipated? Why hire a tax lawyer during a VAT fiscal control? VAT is the tax that contributes the most to the French state's...
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...
VAT, rate applicable to takeaway sales
Question : Is the reduced rate of 5.5% of the value-added tax (VAT) in favor of the delivery of food products provided for in 1° of A of Article 278-0 bis of the General Tax Code (CGI) applicable to the takeaway sale, by an intermediary acting in its own name for the...
Reduced VAT rate and takeaway
Question : Is the takeaway sale, not intended for immediate consumption, of ice creams flavored with wine or beer subject to the normal rate of value-added tax (VAT) provided in Article 278 of the General Tax Code (CGI), applicable to alcoholic beverages with a...
VAT, payroll tax and aid for the acquisition of fuel
Question: As part of the economic and social resilience plan implemented following the increase in the price of petroleum products resulting from the international context, the Government, through decree No. 2022-423 of March 25, 2022, relating to exceptional...
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...
VAT and distance selling
Question : The regime for distance sales applicable until June 30, 2021, under the provisions of the former Article 258 A of the General Tax Code (CGI) and former Article 258 B of the CGI, was based on the principle of taxation in the country of consumption of the...
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...
List of tax havens: France and OECD
There are multiple definitions of the concept of a tax haven. The list of tax havens varies by country and also evolves over time. Moreover, not all tax havens are equal in terms of opacity and tax advantages granted to taxpayers. For this reason, there are several...
Tax residence of individuals
Many taxpayers have family or economic ties to different countries. These situations can pose difficulties in tax matters. Why is it important to determine tax residence? Determining tax residence is extremely important as it determines the extent of the taxpayer's...
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?...
Individual tax optimization
French tax legislation has established various mechanisms allowing individuals to reduce the burden of their taxation. Personal Tax Optimization: What Is It? Often mistakenly associated with tax fraud, tax optimization is not illegal. It involves using the current 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...
Individual tax audit
Examination of Personal Tax Situation (ESFP) Tax inspection serves as a scarecrow for all French taxpayers. The French tax system is declarative, meaning that taxpayers declare their income themselves, and for those concerned, the amount of their real estate assets,...
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...
Real estate VAT – Reduced rate and social housing
Question: A taxpayer plans to acquire, as part of a homeownership operation, a property located in a priority neighborhood of the city's policy. He wishes to benefit from the reduced rate of value-added tax (VAT) for this operation, in accordance with Article 278...
VAT and reverse charge for works
Question : Is a photovoltaic park considered real property under the VAT self-assessment scheme provided for in Article 283, 2 nonies of the General Tax Code (CGI)? Answer: Under Article 283, 2 nonies of the CGI, "For construction works, including those of repair,...
International tax optimization
What is international tax optimization? Is international tax optimization legal? How to optimize your international tax situation? How to engage in legal tax optimization? International tax optimization and the risk of tax audit International tax lawyer: advice on...
International taxation
What is international taxation? Who is affected by international taxation? What is international tax optimization? International tax lawyer: advice on international taxation International taxation encompasses all the rules of tax law applicable to operations taking...
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...
Real estate VAT and complex transactions
Certain real estate transactions conducted by professionals, such as the restoration of historical monuments or classified buildings, may experience a complex tax regime at the time of resale due to a tangled web of various tax regimes that may come into play. The...
How to recover VAT on new housing?
Under the rules governing real estate VAT, it is possible in certain cases for the taxpayer to be reimbursed for the real estate VAT paid on a new real estate investment. This possibility thus offers a significant tax advantage in real estate investment and...
VAT Construction-sale
What is VAT on construction and sale? Who is affected by VAT on construction and sale? Can VAT on construction and sale be optimized? Tax lawyer expert in VAT on construction and sale VAT on construction and sale is the value-added tax applicable to real estate...
Real estate VAT advice
What is real estate VAT consulting? What is the role of a real estate VAT advisor? Specialized Lawyers in Real Estate VAT Real estate VAT consulting involves guiding, optimizing, and securing taxpayers' situations in their real estate transactions so that they make...
VAT Real estate promotion
What is VAT on real estate development operations? How is VAT applied to real estate development operations? Who is affected by VAT on real estate development operations? Tax lawyer specializing in real estate VAT Real estate development involves producing real estate...
Real estate VAT recovery
What is the recovery of real estate VAT? Who is concerned with the refund of real estate VAT? How to get a refund of real estate VAT? Tax lawyer expert in real estate VAT recovery The recovery of real estate VAT involves being reimbursed by the State for a VAT credit...
VAT and goods dealer
The business of a real estate dealer involves buying real estate, either in their own name or through a company, and selling it for a profit. In order to improve their margin, real estate dealers may employ various strategies, such as buying a building and then...
Real estate VAT
Real Estate VAT Recognized Expertise in Real Estate VAT Specialized in real estate taxation, our law firm has developed sharp expertise in real estate VAT over the years. We advise real estate developers, property dealers, and real estate investors in their real...
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...
Gift of money between non-parents: reduce taxation by 60%
The tax lawyers at LEXPERTAX are experts in the taxation of money gifts and are familiar with tax strategies to reduce gift tax by 60% applicable to money gifts. Go from 60% tax to 37.5% tax with our team of specialists in tax law. A money gift is when a person,...
Taxation of donations
In France, the taxation of gifts is subject to a particularly complex tax regime with high, even confiscatory, tax rates that can reach up to 60% of the value of the transferred assets. The tax regime applicable to a gift operation may vary depending on several...
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...
Invest in an investment property
Thinking of investing in an income property? Our real estate tax lawyers advise and support you through all stages of your real estate investments. Our expert real estate team advises you on profitability studies to identify high-performing investments for your income...
Tax exemption
A team of tax lawyers experts in tax reduction The tax lawyers at LEXPERTAX are experts in tax reduction. The firm helps you reduce your taxes through tax reduction mechanisms. Our tax lawyers provide advice and support for all your tax reduction operations. Benefit...
SCI
The Société Civile Immobilière, or SCI, is a legal form of company whose main purpose is to hold real estate assets. The Société Civile Immobilière is a powerful tool for legal and tax engineering. This form of company is favored in many real estate transactions,...