The entrepreneurial spirit is at the heart of Prax Avocats' identity.
We support entrepreneurs and family groups at every stage of their journey.
Our experts are here to help you with your projects.
The entrepreneurial spirit is at the heart of Prax Avocats' identity.
We support entrepreneurs and family groups at every stage of their journey, advising them on developing their activities in compliance with tax and regulatory standards, or preparing for the sale of their companies or the transfer of their business to future generations under the best conditions.
We also support our clients in structuring and developing their philanthropic projects.
Our lawyers offer personalized support to entrepreneurs on key aspects such as:
Thanks to the solid and long-lasting relationships we maintain with our clients, we become trusted partners. Our approach always integrates an international vision adapted to their needs.
Prax Avocats supports you in all your projects in France and internationally.
Our team of experts is at your disposal to answer your questions and support you in your projects.
• 2026-05-08T00:00:00.000Z
The decision of the Paris Administrative Court confirms that the validation of a regulated agreement can eliminate the risk of abnormal management acts for services billed by a management company. This underscores the importance of rigorous governance and precise documentation for start-ups. Leaders must ensure compliance with legal procedures to secure their operations against tax authorities.
Read article• 2026-05-06T00:00:00.000Z
The article highlights the risks associated with the classification of "occult activity" by the tax administration, which can lead to automatic taxation and severe penalties. It emphasizes the importance for entrepreneurs to declare any economic activity and secure their financial flows to avoid serious financial consequences. Legal support is recommended to navigate these fiscal and legal issues.
Read article• 2026-05-06T00:00:00.000Z
A recent decision by the CAA of Marseille reclassified a real estate investment company (SCI) as a property dealer, leading to significant tax consequences. This case highlights the importance of consistency between the corporate purpose and actual operations, as well as the need for rigorous documentation. Entrepreneurs must anticipate the risks of reclassification to avoid unexpected tax liabilities.
Read article• 2026-05-04T00:00:00.000Z
The Paris Administrative Court of Appeal confirmed the tax adjustment of a manager who paid a sum of 1.54 million euros deemed unjustified economically, reclassified as distributed income. This decision highlights the need for managers to rigorously justify asset arrangements, as family reasons are no longer sufficient. The tax consequences of an abusive payment include increased taxation and a surcharge for abuse of rights.
Read article• 2026-04-16T00:00:00.000Z
The 2026 finance law modifies the status of non-resident furnished rental owners by incorporating their foreign income into the calculation of LMP/LMNP status. This change may lead to an automatic transition to LMNP status, with significant tax implications. It is crucial to anticipate these developments and seek guidance to optimize one's financial situation.
Read article• 2026-04-16T00:00:00.000Z
The reduced corporate tax rate of 15% is subject to strict conditions, particularly for companies belonging to a group. Recent case law emphasizes the importance of checking the aggregated revenue of related companies to avoid a tax adjustment. Companies have until May 20, 2026, to regularize their situation without penalty.
Read article• 2026-01-23T00:00:00.000Z
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.
Read article• 2026-01-20T00:00:00.000Z
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.
Read article• 2026-01-14T00:00:00.000Z
The French tax administration is strengthening its controls on foreign holdings owned by French residents, reclassifying their tax residence in France if their substance abroad is deemed insufficient. A recent ruling by the Administrative Court of Appeal of Versailles illustrates this trend, highlighting the importance of effective management and adequate substance to avoid heavy penalties. Entrepreneurs must therefore secure their legal and tax structure to preserve their advantages.
Read article• 2026-01-14T00:00:00.000Z
The 2026 finance law introduces tax amendments affecting companies and holdings, notably a tax on non-operational assets and a surtax on the profits of large companies. Leaders must anticipate these changes to optimize their legal and tax structure. PRAX Lawyers offers support to navigate these developments and maximize value creation.
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