Lobe Law offers a wide range of specialist legal services for internationally mobile individuals and companies employing impatriate or expatriate individuals. One of its areas of expertise is tax assistance for impatriates, including tax returns and personalised tax planning for those moving to or from France.
Thanks to its in-depth experience, Lobe Law also guides its clients through the intricacies of impatriation bonuses, ensuring that these financial incentives are managed efficiently and in compliance with current legislation. In addition, the firm provides in-depth expertise in the complex issues associated with social security contributions (compulsory scheme and Caisse des Français de l'Étranger “CFE”), helping individuals and companies to navigate the regulations with confidence.
In addition, Lobe Law plays a crucial role in intra-group mobility, offering strategic advice to optimise the mobility of employees and corporate officers across borders. Its proactive approach and understanding of the unique challenges faced by multinational companies make Lobe Law a partner of choice for those seeking to optimise their taxation in the context of international mobility.
A tax lawyer assesses the composition of the client’s wealth, family circumstances and objectives in order to anticipate the tax consequences of important decisions. The lawyer may assist with investments, gifts, estate planning, business transfers or the reorganisation of assets. This assistance also helps the client review reporting obligations, identify potential tax risks and secure proposed transactions. The resulting strategy can therefore be adapted to the nature of the assets, the client’s plans and the applicable legal framework.
Tax-efficient wealth transfers require an early assessment of the assets, intended beneficiaries and owner’s objectives. Depending on the circumstances, a tax lawyer may consider different solutions, including lifetime gifts, gifts combined with a division of assets between heirs, split ownership arrangements or the gradual transfer of selected assets. Under French law, a donation-partage allows an individual to transfer and distribute all or part of their wealth among their heirs during their lifetime. Each option must be reviewed in light of the available allowances, family relationship and personal circumstances.
Reducing the tax impact of an estate generally requires advance planning. Depending on the circumstances, lifetime gifts, a donation-partage, split ownership arrangements or suitable life insurance planning may be considered. A tax lawyer assesses the potential inheritance tax liability, previous gifts and the tax consequences of each available scenario. The lawyer also ensures that the proposed arrangements comply with the beneficiaries’ legal rights and the conditions imposed by the applicable regulations.
Yes. A tax lawyer can help a business owner prepare the transfer of a company, assess the tax consequences and determine whether the transaction should take the form of a gift, sale or gradual transfer of shares. The lawyer may also review whether the French Dutreil scheme is available. Subject to its conditions being met, this regime may provide a partial exemption from French gift or inheritance tax amounting to 75% of the value of the transferred company or shares. Assistance may also cover holding requirements, governance arrangements and the legal security of the transaction.
Wealth taxation may apply to real estate, company shares, businesses, financial investments, life insurance policies, works of art, collections and digital assets such as cryptocurrencies. Tax implications may arise when these assets are held, sold, gifted or transferred upon death. The applicable rules depend on the nature and value of each asset, the ownership structure and the tax residence of the individuals concerned. A comprehensive assessment helps identify the relevant obligations and the solutions suited to each category of assets.
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