Time is a phenomenon of perspectives.
Jean Cocteau (1889 - 1963)
Perspectives
French Tax Residence and Article 6(4) CGI: A Strategic Tool for Cross-Border Couples
International tax - Published on April 6, 2026, updated on April 8, 2026
How separate taxation under Article 6(4) CGI transforms the fiscal position of internationally mobile households. Case studies and practical guidance.
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French SASU Under Income Tax: The Wave of Social Levy Reassessments
Income tax - Published on March 30, 2026, updated on April 8, 2026
French tax authorities are targeting SASU companies under income tax, reclassifying professional profits as investment income. Analysis and defence strategies.
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US LLC and French Tax: How Courts Decide Between Transparent and Opaque
International tax - Published on March 23, 2026, updated on April 28, 2026
How French courts classify a US LLC as either a transparent partnership or an opaque corporation under French tax law. Full analysis of seven judicial criteria.
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What is a family office and why should it employ a tax lawyer proficient in international taxation?
Wealth - Published on July 1, 2023, updated on March 26, 2026
A "family office" is a private management structure that handles the wealth of one or more high net worth families (HNW families). These structures provide a range of services such as: investment management, tax and estate planning, philanthropic services, and in some cases, management of daily family affairs.
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Why is it important for HNWIs and UHNWIs to be well supported by a tax lawyer?
Wealth - Published on June 24, 2023, updated on March 26, 2026
High Net Worth Individuals (HNWIs) are people with high incomes and/or a significant amount of wealth. Their investable assets are at least $1 million, and their annual income is at least $250,000. Ultra High Net Worth Individuals (UHNWIs) have wealth and income exceeding $30 million.
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