Tax
We support individuals and companies on their day-to-day and exceptional tax matters, delivering tailor-made, simple and effective solutions. We are committed to always giving you an answer, whether by providing a quick, concise opinion or by developing scenarios according to the complexity of each situation, while keeping in mind a cross-disciplinary and direct approach.
Creativity
Our ambition: to question ourselves constantly in order to think outside the box.
Availability
Our approach: to be accessible, agile and committed professionals.
Tenacity
Our role: to remain combative while demonstrating adaptability.
Our areas of expertise
Transactional & Corporate Tax
Lexen Avocats assists companies and their investors in transactions as well as in their day-to-day projects.
Our expertise includes, in particular, the following areas:
00 Support on disposals and LBOs, and the structuring of complex transactions alongside the corporate team;
00 Implementation of management incentive instruments (management packages, or “ManPacks”), a field in which the firm is very regularly involved;
00 Group structuring, in France and internationally, incorporating the taxation of intra-group flows (determination of an arm's length price — transfer pricing — and permanent establishment issues);
00 VAT matters (real estate VAT, treatment of financial flows, VAT treatment of physical flows of goods and services).
Private Wealth Tax
Lexen Avocats is involved at every stage of life in organising the estate of company directors or of family groups.
We therefore assist our clients on the following matters:
00 Structuring of family groups, planning ahead for the transfer of assets (transmission) and acting in the context of the separation of estates;
00 Management of private wealth: French real estate wealth tax (IFI), gift and inheritance taxation, including with an international dimension (administration of trusts, French fiducies, endowment funds, etc.);
00 Taxation of company directors and managers: remuneration modelling (incentive schemes — management packages; international mobility — split payroll; the impatriate or expatriate regimes);
00 Transfers of tax residence abroad (within or outside the EU).
Relations with the tax authorities & assistance in tax litigation
Our firm has recognised experience in litigation and, more generally, in relations with the French tax authorities.Accordingly,
we regularly act:
00 To file applications for advance tax rulings (rescrits) or to negotiate comprehensive settlements (règlements d'ensemble) with the central tax administration;
00 During audits conducted by the specialist audit directorates (in particular the DVNI, DNVSF and DIRCOFI), such as tax audits of company accounts or reviews of an individual's overall personal tax position, from the pre-litigation stage through to proceedings before the courts.
☝️ Our approach favours non-adversarial relations with the tax authorities, using amicable and pre-litigation remedies. Our objective is to spare you lengthy and often unpredictable proceedings while effectively preparing your defence in the event of litigation.
Dedicated team
