Prax Avocats assists you in structuring and managing your trusts and foundations internationally.
Our experts are here to help you with your projects.
Prax Avocats assists you in setting up and managing your trusts and foundations, as well as with the related reporting obligations.
Our team is involved in particular in the following areas:
We take a global approach to advise you best on these complex structures, taking into account both civil and tax aspects in an international context.
Our firm offers personalized support adapted to your specific wealth situation:
Our team constantly monitors legislative and case law developments to anticipate potential risks and adjust your strategies accordingly.
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.
• 2026-01-23T00:00:00.000Z
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• 2025-10-20T00:00:00.000Z
The 2026 Finance Bill announces a tightening of wealth taxation, impacting entrepreneurs and executives. Measures such as the reinstatement of the Exit Tax at 15 years and modifications to the Dutreil Pact require strategic anticipation. PRAX Avocats advises on optimizing wealth structures in light of these changes.
Read article• 2025-03-24T00:00:00.000Z
The ruling of March 19, 2025, from the Paris Administrative Court of Appeal clarifies the application of Article 123 bis of the CGI to foreign trusts, highlighting the importance of administrative assistance agreements and increased evidentiary requirements for taxpayers. It specifies that the flat-rate taxation cannot apply for the years 2010 and 2011 without prior exploitation of the agreements, while validating this approach for earlier years. This decision marks a significant advancement in the taxation of foreign trusts.
Read article• 2025-03-21T00:00:00.000Z
The finance law for 2025 extends the tax prescription period to 10 years for taxpayers suspected of false residency abroad, but its interpretation remains unclear. This uncertainty could lead to massive tax adjustments, particularly affecting expatriates and mobile workers. A quick clarification of the criteria for "false residency" is essential to prevent abuses and ensure fairness.
Read article• 2025-03-14T00:00:00.000Z
The Administrative Court of Appeal of Paris rejected an appeal regarding social contributions on unit-linked life insurance contracts, confirming the policyholder as the debtor. This decision, deemed insufficiently substantiated, could impact heirs by reducing their tax base. The case may be brought before the Council of State for legal clarification.
Read article• 2025-02-13T00:00:00.000Z
The universal transmission of assets (TUP) leads to the dissolution of a company, which prevents it from taking legal action, as illustrated by a decision from the Administrative Court of Paris concerning a real estate investment company (SCI). This decision emphasizes that SCIs must anticipate any tax disputes before their dissolution, as they lose their legal personality and, consequently, their ability to contest tax assessments. It is therefore crucial for SCI managers to consult a lawyer before proceeding with a TUP to avoid losing any tax recourse.
Read article• 2024-11-15T00:00:00.000Z
The Finance Bill (PLF) for 2025, presented on October 10, 2024, highlights tax reforms for individuals and businesses. Rejected in the first reading at the National Assembly on November 12, the text sent to the Senate retains the initial version proposed by the government.
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