Advisory and declarative

I advise foreign clients on their projects in France and for people wishing to invest in France.

Litigation

I assist international clients with their specific litigation matters.

Property investment and taxation

The ownership of a property includes many aspects that need to be well mastered.

The Office

A certified lawyer, registered with the bar of Nice, my main areas of practice are tax law and social tax law, both with local and international customers. I hold a Master’s II degree in company tax strategy. In addition, I have been a member of the tax lawyers’ association since 2013.

In order to be in direct contact with my clients and the matters I am dealing with, I set up on my own in 2012. However, as an individual rather than part of a larger firm, I feel that it is not possible to be competent in all subjects, which is why I only practise in my areas of excellence. If your situation does not fall into one of them, I will have the intellectual honesty to recommend that you consult another lawyer.

I strive to be as available and reachable as possible and my workflow is organized with this goal in mind. As certain situations require specific interventions (such as a tax administration investigation procedure), the management of succession planning or business goals must be considered in the long term. That is why it is essential for a lawyer to have a clear understanding of his clients’ needs and objectives.

Having family ties in England, I attach great importance to assisting foreign clients wishing to settle or invest in France. It is often difficult for foreign clients to understand the complex French administrative processes.

Philosophy

Although Tax Law does not conjure up the most “glamorous” image, it is an integral part of  the evolution of our society (temporary expatriation, AirBnb rentals etc.), and of the business world (crowdfunding, marketplace etc), as well as being connected to new technology (cryptocurrencies, video game creation aids etc).

The philosophy of my office is to respond to these developments and any related issues which entrepreneurs, businesses or individuals may face. Tax Law must remain a set of rules which are to be superimposed on a factual reality, it is important that they, in no way, alter the source.

Tax procedures offer little room for manoeuvring, and a clear understanding is particularly important when following any litigation cases. In such instances, it is essential to intervene in time, and I strongly encourage seeking the assistance of a lawyer at the earliest opportunity. From experience, it is much more effective to intervene at the beginning of a litigation procedure, to explain your situation methodically, and with convincing documents, than to wait for the Administration to come up with their own interpretation of your situation and to draw conclusions which could be to your disadvantage.

Areas of focus

Advisory and declarative

I advise foreign clients on their projects in France, both in the context of setting up permanently (to spend their retirement here for example), and for people wishing to invest in France.

I can assist you with your installation projects and inform you of the tax system applicable, both when you are setting up and throughout the year (income tax, property wealth tax “IFI”, local taxes). I can also give you an insight into how your inheritance would work.

I offer my clients assistance in the follow-up of all their tax obligations in France. I can intervene on a one-off basis, or in the form of a more global mission with the follow-up over the whole year.

I also propose to professionals wishing to develop their activity in France, to assist them in their installation and their development (in particular with the choice of social structure in relation to their projects, taxation choices, and VAT).

Fields of intervention :

  • Assistance with setting up in France
  • Transmission of your patrimony
  • More generally, legal and tax assistance for foreigners with French Administration (follow-up of tax declarations, payments etc)
  • Income tax
  • Wealth tax on real estate assets “IFI”
  • Local taxes (“taxe d’habitation” and property tax “taxe foncière”)
  • Donation and inheritance tax
  • Corporate income tax
  • VAT

Litigation

I assist international clients with their specific litigation matters.

Tax disputes are subject to their own procedures and deadlines, which must be respected. These cases must be treated with caution, and assistance is highly recommended.

In particular, I can intervene in disputes relating to the location of an individual’s tax residence (in cases where two States consider that you are resident in both States for tax purposes). Various elements are recognised by law as being conclusive as to whether or not a person is resident in a particular state.

This type of litigation can focus on the proof of actual use of a property and the length of your stay in France.

The same type of dispute may also arise when qualifying the existence of a permanent establishment “établissement stable” in France for a foreign company.

Finally, non-residents may also be concerned by more general tax disputes, in particular with regard to income tax and wealth tax on real estate assets “IFI”.

 Generally speaking, I represent my clients when dealing with the tax authorities and judicial or administrative courts to defend their interests.

Property investment and taxation

The taxation inherent to the ownership of a property includes many aspects that need to be well mastered.

The creation of a company for the purchase may be worthwhile in certain cases, and may even be required by a bank to finance the acquisition. However, using a company can have important consequences not only with regard to the applicable taxation, but also to whether you will be allowed to rent the property as a furnished rental.

The issues related to furnished rentals (such as Airbnb) have become very important, both in terms of the applicable taxation and the rules put in place by certain cities (in Nice for example).  It is not uncommon for taxpayers to discover that they cannot freely rent the property they were planning to rent out, and thus have difficulties in financing their investment. Such problems are not well mastered yet by real estate agencies.

Therefore, I encourage you to consult me before embarking on your acquisition projects in France.

I also assist my clients in valuation disputes. It is common for the administration to rectify the declared value of a property in different types of litigation (wealth tax on real estate assets “IFI”, donation or inheritance tax, capital gains tax, 3% tax, as well as those concerning foreign companies providing use of a property to a shareholder).

I assist my clients in the preparation of their wealth tax on real estate assets “IFI” and also with the formalities inherent to the ownership of a property by a foreign legal entity (3% tax).

Fees

My fees are set accordingly to the type of case and are either a lump sum or billed based on time spent. A results-related fee may also be applicable depending on the case type.

The fees depend on both objective and subjective criteria, in particular; the time devoted to the case, its nature and difficulty, the importance of the interests involved, etc.

Expenses and disbursements (Registration at the Commercial Court, Taxes, Treasury, travel expenses, etc) are also at the client’s expense.

An engagement letter is signed with the client and a quote can be sent. As is customary, a provision for fees is required before any action is taken. Lawyers’ fees are subject to VAT.

 

Fees

My fees are set accordingly to the type of case and are either a lump sum or billed based on time spent. A results-related fee may also be applicable depending on the case type.

The fees depend on both objective and subjective criteria, in particular; the time devoted to the case, its nature and difficulty, the importance of the interests involved, etc.

Expenses and disbursements (Registration at the Commercial Court, Taxes, Treasury, travel expenses, etc) are also at the client’s expense.

An engagement letter is signed with the client and a quote can be sent. As is customary, a provision for fees is required before any action is taken. Lawyers’ fees are subject to VAT.

 

Honoraires

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Contact

For any questions or requests for consultation, don't hesitate to write to me using this form.






    Renaud Martin processes the data collected on the frenchtaxlawyer.fr site. To learn more about the management of your personal data and to exercise your rights, see the privacy policy page.

    Contact

    Contact

    For any questions or requests for consultation, don't hesitate to write to me using this form.






      Renaud Martin processes the data collected on the frenchtaxlawyer.fr site. To learn more about the management of your personal data and to exercise your rights, see the privacy policy page.

      contact information

      29 Avenue Bellevue, 06100 Nice+33 (0)6 22 33 38 77contact@frenchtaxlawyer.fr

      Business hours

      Monday-Friday09:00 - 17:00
      Saturday-SundayClosed