Estate and Tax Law

Plan, transfer, sustain.

Axipiter advises executives, shareholders, families and private individuals on all legal and tax matters relating to their personal and professional assets at every stage of their life.

Advisory and litigation support, domestically and internationally.

Family groups

Succession

International

Art assets

We provide tailored solutions for each of your needs through a team specifically dedicated to estate taxation. With the support of our other departments (corporate M&A, real estate, employment, etc.), the firm offers you personalized support, in close collaboration with your various advisors (lawyers, private bankers, family offices, notaries).

Professional assets and family groups

Structuring & governance

Tax and estate audits and diagnostics (choice and organization of structures, holding company management, etc.)

Capital transactions and business disposals (LBO, MBO, contribution-disposals, donation-disposals, etc.)

Development of family governance rules

Private assets

Management & optimization

Choice and management of holding methods and structures (SCIs, portfolio companies, holding companies, co-ownership agreements, etc.)

Trusts and fiduciary arrangements (management of French tax consequences, reporting obligations)

Life insurance (optimization of beneficiary clause, tax management in the context of international mobility)

Real estate asset holding structure (acquisition, management, disposal of residential or rental property directly or through dedicated structures, furnished professional or non-professional rental, para-hotel, specific tax regimes)

Agricultural, forestry and wine estate structuring and management (GFA, GFR, forestry groups), historic monuments

Income and capital tax optimization (IR, IFI, CEHR, etc.)

Succession

Estate planning

Estate planning

Combining various legal and tax transfer tools: life insurance, gifts, property dismemberment techniques, wills

Business transfers

Dutreil pact, Family Buy out

Estate settlement

Support in settling domestic and international estates

Compensation

Management packages

Structuring compensation and capital access for management teams (free shares, stock options, BSPCE, BSA, preference shares, etc.)

Compensation optimization (salary/dividend balance, employee savings)

International mobility

International packages

Supporting companies and their executives and employees in setting up and managing compensation packages in an international context:

Inpatriate regime
Expatriation/secondment
Employee savings management (free shares, stock options, etc.)
Split payrolls
Residence transfer

Inpatriation & expatriation

Planning and monitoring tax residence transfers (inpatriation and expatriation) including:

Tax residence analysis

In-depth study of your tax situation

Tax consequences

Analysis and monitoring of consequences regarding income, capital, gifts or succession and exit tax

Pension funds

Tax management and repatriation of foreign pension funds

Art assets, patronage and philanthropy

Art & generosity

Art law and taxation

Legal and tax support for artists and their beneficiaries, collectors and holders of artistic assets (taxation of art market professionals, artists' estates, acquisition/sale of works of art, antiques and collectibles)

Philanthropy and patronage

Supporting patrons in creating, managing or endowing non-profit organizations (associations, foundations, endowment funds)

Tax return assistance

Assistance in preparing annual or ad hoc tax returns (IR, IFI, 3% tax, trust declarations, civil real estate company declarations 2072, flat tax on works of art and collectibles, exit tax, etc.)

Regularization of tax situations regarding undeclared or under-declared assets located in France or abroad

Tax litigation

Assistance in contentious or pre-contentious tax procedures: accounting audits and ESFP, adversarial rectification procedures or ex officio taxation, intervention before departmental commissions, hierarchical appeals and departmental interlocutions

Responses to all types of requests from the Tax Administration

Negotiations with the Administration (tax litigation committee, ex gratia appeals)

Tax ruling requests

Tailored approach

Axipiter offers a confidential and tailored approach, aiming for the sustainability of family capital and business continuity in a secure tax framework.

Department Leaders

Your dedicated team

Plan your succession

Our estate law experts support you in structuring, managing and transferring your assets in the best conditions.