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Fiscalité France

Taxation in France

he rise in taxation is growing exponentially in all countries with the internationalization of companies.
The   tax measure is an essential component of the decision-making process of the company and requires, in fact,

the implementation of a dynamic fiscal strategy, both national and international, which integrates direct and indirect taxation of groups, companies and individuals.

THE

Our skills

  • General taxation of private and public companies

  • Taxation of transactional transactions

  • Financial taxation

  • Real estate taxation

  • Patrimonial taxation

  • Transfert price

  • VAT

  • Local taxes

  • Alternative compensation (Participations, bonuses, stock options, profit sharing, etc.).

  • The Pierre Botto Group aims to put law and taxation at the service of the economic ambition of companies with experts specializing in each area of taxation and beyond other areas of law.

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  • A know-how that identifies solutions that allow them to achieve their operational objectives thanks to an experience acquired on the most complex questions of taxation, for more than 25 years.

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  • Risk optimization: our know-how offers a unique service in its ability to combine its strategic and tactical choices in order to meet the challenges of a globalized economy for its clients.

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  • A response to the need for transparency and reliability of financial and fiscal information, providing a solid and clear vision to companies, investors and individuals.

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  • A propensity to deal with all the components of the tax strategy, national and international of companies with the tax authorities and their pre-litigation and litigation defense.

fiscalité particulier

Individual taxation

he Pierre Botto office studies all cases (individual, manager, employee or retiree) and answers complex tax questions which can have a significant impact on personal or family assets.

THE

Whether it is a question of remuneration, capital gains, transmission, wealth tax (ISF) ... it is fundamental to make appropriate tax choices.

Our skills

Registration right

  • Transfer taxes for payment: Land registration taxes, sales of old buildings, sales of business assets, Sales of new buildings which already bear real estate VAT; registrations for the retention of mortgages such as mortgages; Purchases made for resale by a merchant of goods, etc.

  • Free transfer tax: inheritance, donations, transfers of sole proprietorships or company securities, manual donations.

  • Registration rights concerning legal persons: operations carried out by companies, foundations, associations and EIGs, transfer of social rights, mergers, acquisitions, divisions, partial contributions of assets.

  • Fortune tax: Study and analysis of files falling within the scope and base of the tax, valuation, exemption from professional property, tax credit, etc.;

  • Real estate and movable capital gains;

  • Land income (RF);

  • Income from movable capital (RCM): dividends, stock options…;

  • Tax regime for expatriates;

  • Remuneration of directors and employees;

  • The tax shield.

  • Advice, consultations, training

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  • Assistance in the drafting of various forms and / or statements

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  • Assistance to companies and individuals in control and / or recovery procedures with the Administration

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  • Assistance and rectification study, balance sheet verification, request for information from the tax administration, contradictory examination of the personal tax situation (ESFP)

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  • Assistance and representation before advisory bodies (Departmental Conciliation Commission - Advisory Committee for the Repression of Abuse of Law)

Fisclité Internatonale

International Taxation

he complexity of the tax system is globalizing exponentially with the internationalization of companies. The tax dimension becomes an integral part of the decision-making process of the company and requires the establishment of a true international tax strategy which includes direct and indirect taxation. These trends influence not only companies but also

individuals.

THE

Our skills

International aspects of taxation

  • Territoriality

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  • Transfer pricing (audit, litigation, APA, amicable procedures, etc.)

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  • Tax assessment of non-real estate assets (unlisted securities, goodwill, intangible assets, etc.)

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  • Taxation of profits made in countries with privileged tax regimes

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  • Investments to or from abroad

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  • International real estate taxation: equity investment in real estate funds, structuring of real estate acquisitions abroad or by foreign companies in France

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  • International financial taxation, structured finance

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  • Taxation of investment funds and other international investment companies

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  • Home and head office transfers abroad, optimization

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  • Questions of principle relating to double taxation treaties

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  • Stock options and international alternative remuneration

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  • Taxation of foreign states

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  • International litigation

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  • Customs issues and regulation & exchange control

  • An organization based on the coordination of specialized experts from each area of taxation and beyond other areas of law.

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  • A collective know-how fueled by the daily comparison of experiences acquired on the most complex questions of taxation, for more than 25 years

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  • Risk management: our know-how and our expertise allow us to guide our clients in their strategic and tactical choices with the utmost security

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  • A recognized practice of supporting companies with local and international tax authorities and their pre-litigation and litigation defense

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  • An ability to deal with all the components of the tax strategy, national and international

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