Nicolas de Bengy

Nicolas is co-head of the “Tax Law” department.

Specialised in private wealth taxation, he advises a French and international client base composed of individuals — families, business owners and entrepreneurs — as well as private bankers and family offices, particularly in the following areas:

• Structuring, management and transfer of private wealth, both movable and real estate assets: wealth audits, estate planning, tax aspects of successions, trusts and fiduciary structures;

• Structuring, management and transfer of professional assets: audits, organisation of shareholding structures for companies and family groups, business succession planning (Dutreil arrangements, gifts/inheritance), business sales;

• Executive and employee remuneration, management packages: structuring remuneration and equity access for management teams (free shares/stock-options, BSPCE, BSA, etc.);

• International mobility: remuneration structuring (inbound regime, split payroll, etc.) and employee shareholding;

• Change of tax residence: support for individuals in the context of inbound or outbound relocation (residence transfer planning, exit tax, etc.);

• Art assets, sponsorship and philanthropy;

• Tax filings assistance (income tax, wealth tax – IFI, 3% tax, etc.);

• Tax litigation and dealings with the Tax Administration: managing tax audit procedures, all interactions with the administration (responses, rulings, negotiations, tax regularisations, including for foreign-held assets, etc.).

Nicolas also teaches private wealth taxation.