Fiscal law

Lawyer for tax advice Lyon

Tax advice and tax litigation, France
CM-Tax law firm advises and assists resident or non-resident individuals, as well as French or foreign companies and non-profit organizations.

The firm also assists its clients in the context of tax audit operations and in disputes opposing them to the French tax authorities.

The French tax specialist law firm CM-Tax and its team of English speaking French tax advisors, based in Lyon and Marseille but operating throughout France, advises and assists on all subjects relating to French tax law - tax advice and tax litigation.

Advice to individuals, residents or non-residents in France

The CM-Tax English speaking French tax advisors, based in Lyon and Marseille but operating throughout France, advise its French and foreign clients, particularly in the context of their tax obligations and the following matters:

  • Acquisition or sale of business in France (capital gain on sale, holding company);
  • Business transmission;
  • Transfer of residence in France or outside of France;
  • Application in France of tax rules relating to certain types of foreign schemes (trust, fiduciary, heritage foundation);
  • Taxation of non-residents;
  • Real estate taxation: capital gains regime, registration fees, sale of SCI shares or real estate;
  • Transfer and reorganization of assets in France, after, if necessary, carrying out an asset study allowing a specific analysis of the client's situation and the obtaining of solutions adapted to his case;
  • Declaration of income received in France and abroad (income tax, real estate wealth tax, application of international tax treaties);
  • Implementation of double taxation treaties (French income tax, French inheritance or gift tax, French capital gain tax, French wealth tax, registration duties)

Tax advice to businesses

The CM-Tax English speaking French tax advisors intervene in particular in terms of:

  • Business restructuring (merger, spin-off, acquisition and disposal, transfer of losses);
  • Taxation of inter-company flows (dividends, interests, management fees and others);
  • Tax consolidation;
  • Advice on the tax regime applicable to certain specific transactions;
  • Due diligence in France;
  • Tax compliance audits;
  • Application of specific tax regimes;
  • Implementation of double taxation treaties.

Tax audit and tax litigation

Our team of English speaking French tax advisors firm supports its French and international clients in the context of an audit or a dispute with the French tax authorities, and intervenes at each stage of the procedure, in particular:

  • Tax audit assistance;
  • Response to proposals of adjustment;
  • Negotiation with the French tax authorities;
  • Representation before thetax commissions;
  • Pre-litigation and litigation claims;
  • Assistance before the competent courts
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New tax treaty between France and Greece

New tax treaty between France and Greece

The new tax treaty concluded on May 11, 2022, between France and Greece was published by a decree on January 9, 2024; it entered into force on December 30, 2023.It replaces the tax treaty of August 21, 1963.This new tax treaty largely incorporates the provisions of the OECD model convention.A few...
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Tax implications for individuals relocating to France

Tax implications for individuals relocating to France

If you are considering relocating to France, it is essential to understand the tax implications that come with becoming a fiscal resident in the country. France has a comprehensive tax system, which includes obligations related to income tax, social contributions, and wealth tax on real estate....
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3% annual tax on French real estate hel by legal entities : a little-known tax not to be overlooked

3% annual tax on French real estate hel by legal entities : a little-known tax not to be overlooked

The 3% annual tax related to companies and other legal entities owning real estate in France is an under-recognized tax that is increasingly drawing the attention of the French tax authorities. Its potential financial consequences can be very substantial. However, most often, exemptions can be...
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What happens during a tax audit in France? Part 3: tax litigation in France as seen by a French tax lawyer.

What happens during a tax audit in France? Part 3: tax litigation in France as seen by a French tax lawyer.

If, after analysis by a French tax lawyer, it appears that the tax reminders and/or penalties levied may be contested, the taxpayer has a right of appeal.Litigation in tax matters may consist of providing supporting documents or explanations that were not provided to the tax authorities during...
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What happens during a tax audit in France? Part 2: the recovery of adjusted taxes as seen by a French tax lawyer.

What happens during a tax audit in France? Part 2: the recovery of adjusted taxes as seen by a French tax lawyer.

At the end of the tax audit phase, after presenting its observations to the auditing department and, where applicable, exercising hierarchical appeals and examining the case by the relevant tax commission, the administration will decide whether to maintain all or part of the adjustments initially...
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What happens during a tax audit in France? Part 1: the audit itself, as seen by a French tax lawyer

What happens during a tax audit in France? Part 1: the audit itself, as seen by a French tax lawyer

A business or personal tax audit is a very important event, likely to have many repercussions in the life of a business, an individual or a family. Its duration and consequences may be brief or, on the contrary, spread over several years.Except in the case of advanced litigation, it is possible...
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Capital gains and property income: UK residents can also benefit from CSG and CRDS exemption

Capital gains and property income: UK residents can also benefit from CSG and CRDS exemption

The French tax authorities have clarified that the exemption from social contributions known as CSG (9.2%) and CRDS (0.5%) on income from property received from 1 January 2021 can also apply to UK residents.People, whether or not they are resident in France for tax purposes, who are covered by a...
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How to determine your tax residence?

How to determine your tax residence?

Importance of the concept of tax residence The determination of tax residence (or even tax domicile) is a key point which largely determines the tax obligations of an individual vis-à-vis a State, whether with regards to income tax, the taxation of capital gains or even gift or inheritance ...
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Sale of real estate abroad by a tax resident of France: is any tax due in France?

Sale of real estate abroad by a tax resident of France: is any tax due in France?

Do individuals domiciled in France for tax purposes have tax obligations in France when they sell property located abroad, and is capital gain tax due in France?This question is often ignored, considering that French taxation is inapplicable to the sale of foreign real estate, but this is...
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Trusts - filing and tax obligations

Trusts - filing and tax obligations

Trusts, even if unknown by French civil law, is not ignored by French tax rules.The French tax specialist law firm CM-Tax and its team of English speaking French tax advisors, based in Lyon and Marseille but operating throughout France, advises and assists on all subjects relating to French tax...
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Tax litigation

Tax litigation

The French tax specialist law firm CM-Tax and its team of English speaking French tax advisors, based in Lyon and Marseille but operating throughout France, advises and assists on all subjects relating to tax litigation in France:claim following a proposal of adjustment or in order to obtain...
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2023 French income tax return and 2024 real estate wealth tax

2023 French income tax return and 2024 real estate wealth tax

Filing of the 2023 French income tax declarations and 2024 French real estate wealth tax.The French tax specialist law firm CM-Tax and its team of English speaking French tax advisors, based in Lyon and Marseille but operating throughout France, assists French residents and non-residents so that...
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Tax expert
Tax expert
Experience and Proximity
Experience and Proximity
International Dimension
International Dimension
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