Tax law

Business Taxation

Companies are generally subject to taxation on profits (corporation tax or income tax), VAT and various taxes. Finally, corporate taxation is also based on restructuring and divestiture transactions.

Areas of intervention :

  • Tax Audit
  • Corporation tax
  • VAT
  • Territorial Economic Contribution (CET), TASCOM, corporate vehicle tax, wage tax, etc.
  • Restructuring transactions (mergers, divisions, partial asset contributions, etc.)
  • Group Taxation

Taxation of individuals and patrimonial

Individuals are subject to different taxes in terms of their income and assets. The law firm Pierre NATALIS and Julien PRAMIL-MARRONCLE can advise you on planning your personal tax situation and assist you in the preparation of income tax and wealth tax (ISF)returns. Finally, our law firm will propose you  strategies of restructuring of your private and professional wealth (donations, will, estates, ...).

Areas of intervention :

  • Advising
  • Income tax
  • Property taxation and financial investments
  • Wealth tax (ISF)
  • Gifts and Inheritance Rights
  • Right of transfer for consideration
  • Transmission of private and professional assets
  • Advising in case of assets held abroad

International taxation

Determining tax residence is a major economic issue for both individuals and businesses. International taxation is a complex matter requiring both mastery of domestic and international tax law.

Areas of intervention :

  • Application and interpretation of international tax treaties
  • Choice of a tax residence and establishment of a permanent quarter
  • Treatment of double taxation
  • Expatriation and relocation
  • Exit tax
  • Transfert pricing

Tax litigation

The law firm Pierre NATALIS and Julien PRAMIL-MARRONCLE assists its clients in case of contentious, both in terms of ESFP (examination of the personal tax situation), as well as auditing of accounts. Once the proposal for rectification has been made, the firm prepares the observations of the taxpayer, exercises hierarchical remedies, seizes the departmental commissions and, if necessary, negotiates with the tax authorities in order to conclude a transaction. In the event of continuing tax litigation, the law firm drafts contentious claims and represents its clients before administrative or judicial jurisdictions.

Areas of intervention :

  • Help in the litigation procedure (ESFP and Accounting Audit)
  • Response to proposal for rectification
  • Challenging tax adjustments, hierarchical claim
  • Departmental committees
  • Negotiation and Transaction with the Tax Administration
  • Contentious claims
  • Jurisdictional proceedings before the administrative and judicial courts
  • Tax penalties
  • Collection and payment of taxes

Other fields of intervention:

  • Taxation of associations and foundations
  • Property tax and other taxes
  • Customs Duties and Customs litigations