Insights

Taxation

From Tax Audit to Criminal Liability: Understanding the French Automatic Referral MechanismInsights

From Tax Audit to Criminal Liability: Understanding the French Automatic Referral Mechanism

Since the 2018 Anti-Fraud Law, French tax audits can automatically turn into criminal cases. When total reassessed taxes exceed €100,000 and an 80% (or repeated 40%) penalty applies, the case…
15 October 202511 min
French Trust Reporting Obligations: A Practical OverviewInsights

French Trust Reporting Obligations: A Practical Overview

Any trust with a French connection falls within Article 1649 AB of the French Tax Code. This applies when a settlor, trustee, or beneficiary is French tax resident, or the trust…
17 September 20259 min
The French Exit Tax in a NutshellInsights

The French Exit Tax in a Nutshell

How the French Exit Tax Currently Works The French Exit Tax is an anti-avoidance measure that applies to individuals who transfer their tax residence outside France. It targets unrealized capital…
7 July 20258 min
Foreign Accounts: What French Tax Residents Need to ReportInsights

Foreign Accounts: What French Tax Residents Need to Report

Understand your reporting duties to avoid costly mistakes. In today’s interconnected financial landscape, it is standard practice for high-net-worth and ultra-high-net-worth individuals residing in France to maintain bank or investment…
19 June 202512 min
French Tax Residency: The 183-Days MythInsights

French Tax Residency: The 183-Days Myth

Fewer than 183 days in France = no French tax residency? Think again. In the May 2025 print edition of Trusts & Estates, our lawyers Michel Dayanithi and Margaux Niclout…
13 May 20253 min

News

Table ronde : Fiscalité du footballeur : un match entre performance et conformité
25 February 2026

Table ronde : Fiscalité du footballeur : un match entre performance et conformité

Table ronde : Fiscalité du footballeur : un match entre performance et conformité
10 December 2025

Table ronde : Fiscalité du footballeur : un match entre performance et conformité

London Business School Worldwide Alumni Celebration 2025 in Paris
17 November 2025

London Business School Worldwide Alumni Celebration 2025 in Paris

Workshop: New Draft Bill on Tax and Social Fraud: A Harder Line Ahead?
10 November 2025

Workshop: New Draft Bill on Tax and Social Fraud: A Harder Line Ahead?

The Firm Welcomes a New Recruit
22 October 2025

The Firm Welcomes a New Recruit

Conference: Share Contribution: Securing the Deferral and Structuring the Aftermath
30 September 2025

Conference: Share Contribution: Securing the Deferral and Structuring the Aftermath

Workshop: Intragroup Management Fees
10 July 2025

Workshop: Intragroup Management Fees

Aerial view of the historic cloister at Montpellier Law School, revealing an inner courtyard with a central fountain and green spaces, framed by stone arcades and traditional buildings with red-tiled roofs
Reflections on the DJCE Job Fair 2025
11 June 2025

Reflections on the DJCE Job Fair 2025

Workshop: Share Contribution and Real Estate Reinvestment
22 May 2025

Workshop: Share Contribution and Real Estate Reinvestment

Workshop: Taxation of Management Packages: New Perspectives
6 March 2025

Workshop: Taxation of Management Packages: New Perspectives