Legal
Excellence
Sharp tax expertise and strategic guidance on your international challenges
with recognized specialization in French-American relations and with neighboring countries (Belgium, Switzerland, Luxembourg, United Kingdom, Italy)
Our Expertise
Concrete solutions for each of your projects. We are tax lawyers, experts in French law and taxation, committed to being your right hand in all your entrepreneurial or patrimonial ventures.
Entrepreneurs, Private Clients & Family Businesses
Strategic support for entrepreneurs: structuring, growth, and transmission
Private Equity
Optimization and security of private equity operations, in France and internationally
Real Estate
Whether private or institutional, Prax Avocats is your partner for structuring and managing your real estate investments
Artists & Athletes
Tailored solutions to manage the fiscal and legal complexity for artists and athletes
Specific Strategies with the United States, United Kingdom, Switzerland, Luxembourg, and Belgium
From Paris to Washington DC: international legal and tax excellence
Trusts & Foundations
Strategic advice for taxation and planning of international foundations and trusts
Prax Avocats supports entrepreneurs, SMEs, investment funds, and individuals in France and internationally.
Our scope of action extends from wealth management to complex private equity engineering, including daily legal and tax support. Thanks to our comprehensive 360° approach and our presence across multiple continents, we master the legal and tax implications of your projects, wherever you are.
We work closely with a selected network of specialists to offer tailored solutions, adapted to your personal, reputational, and governance challenges. Our experience allows us to support you at every step, whether it involves individual challenges, career developments, or transactions affecting your operational and patrimonial companies.
We are lawyers, experts in French law and taxation, and we are committed to being your right hand in all your entrepreneurial or patrimonial ventures.
Lara Despicht & Nicolas Billotte
Our Team
An idea can change everything... We are here to transform it into lasting success. We are experts in French taxation and law.
We are present on both sides of the Atlantic, serving clients worldwide. Our anchoring in Paris and Washington DC allows us to be close to our clients, providing rigorous and tailored solutions, adapted to each situation with efficiency and relevance, particularly in complex transnational situations.
We are resolutely focused on finding solutions in all situations you might encounter. Pragmatism irrigates our daily practice, so that law becomes a resource serving your ambitions, rather than a brake on them.
Nicolas Billotte
Avocat à la Cour
Associé
📞+33 (0) 6 64 11 48 87
Publications
Find our latest articles and publications on current legal and tax topics.
PLF 2026: the end of real estate reinvestment in the contribution-transfer regime (article 150-0 B ter of the CGI)
The 2026 Finance Bill introduces a major reform of the contribution-transfer regime, excluding real estate reinvestment and increasing the reinvestment rate to 70%. This development aims to redirect investments towards productive sectors, significantly impacting the wealth strategies of entrepreneurs. Leaders must anticipate these changes to adapt their investment projects.
PLF 2026: the new tax rules to know for leaders and investors
The 2026 Finance Bill introduces tax reforms affecting leaders and investors, notably the extension of the Dutreil regime and a tightening of the contribution-sale conditions. A new tax on luxury assets of holdings and restrictions on management packages complicate wealth management. PRAX Avocats offers support to navigate these changes and secure operations.
PLF 2026: the tax changes to anticipate for businesses and start-ups
The 2026 Finance Bill introduces major tax changes for businesses and start-ups, including a new tax on luxury assets and a tightening of the Dutreil regime. Leaders must anticipate these changes to secure their structures and operations. Rigorous legal governance is essential to navigate this complex tax environment.
PRAXORAMA
Discover our monthly newsletter that keeps you informed of the latest tax and legal news.
PRAXORAMA #10 - Semaine 21/2025
Comparaison approfondie de l’approche fiscale entre la France et les États-Unis, focalisée sur les traitements des entités transparentes, des crédits d'impôt et des conventions bilatérales.
PRAXORAMA #9 - Semaine 20/2025
Étude du crédit d'impôt recherche (CIR) dans le secteur pharmaceutique à travers décisions contentieuses et précisions administratives récentes.
PRAXORAMA #8 - Semaine 19/2025
Le bulletin explore le nouvelle liste des ETNC et l'impact sur les contribuables en France, qu'elles soient établies en France ou en dehors.
Testimonials
What our clients say about us
"I regularly recommend Nicolas for my clients' tax needs related to France. As an expert in international transactions, he provides reliable and effective support thanks to his mastery of cross-border tax issues and his pragmatic approach to deals."
"Very proud, along with DYNATOS DESIGN, to have chosen Prax Avocats. As the president of a startup, this partnership allows us to ensure our growth with complete peace of mind, thanks to a performance-driven and human approach. 🙏🏻💜"
"I work in the Private Equity sector, and Prax Avocats supports me in my personal and professional affairs. The duo formed by Lara and Nicolas stands out for their comprehensive vision and availability. Their combined expertise is exceptional and brings much more than just the sum of their individual skills."
Frequently Asked Questions
Find answers to the most common questions about our services and our firm.
We advise executives, entrepreneurs, family groups and investors on:
- tax structuring of corporate transactions (acquisitions, disposals, LBOs, carve-outs, reorganizations)
- corporate and group taxation
- wealth and succession planning
- international and cross-border matters (France / Europe / United States)
- tax litigation and dealings with tax authorities
This initial consultation is complimentary. It can be held in person or via video conference and allows for an open discussion about your concerns as well as potential solutions.
Following this meeting, we will send you an engagement proposal outlining the scope of our support and its terms.
No fees are charged without your prior agreement.
We advise our clients on the legal and tax aspects under French law and coordinate, where necessary, with local counsel in the relevant jurisdictions to ensure a consistent and hands-on approach.
Some situations can be resolved quickly through amicable or transactional means, while contentious proceedings — particularly in tax matters — may extend over several months or even years.
From the outset, we provide you with the clearest possible view of the expected timeline, key milestones and decision points. We then ensure regular follow-up so that you always have full visibility on the progress of your case.
We will get back to you promptly to arrange an initial meeting.
Depending on the matter, we can also work in other languages or arrange communications with the support of international correspondents and partners with whom we collaborate regularly.
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Our Contact Details
Frequently Asked Questions
How does a first consultation work?
After receiving your request, we will contact you to schedule an appointment. The first consultation is free and lasts approximately 60 minutes.
What are your fees?
Our fees are adapted to the nature and complexity of your case. We offer you a transparent quote after analyzing your situation.
Do you work remotely?
Yes, we offer consultations by video conference or phone for international clients or those unable to travel.
We respect your privacy
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