Publications
Find our latest articles and publications on current legal and tax topics.
Real Estate Wealth Tax (IFI) 2025: a controlled increase, a renewed debate
The IFI 2025 generated 2.3 billion euros, with an 8% increase in revenue, but 13,300 taxable households do not pay income tax. This paradox raises questions about the fairness of the French tax system, where wealth is taxed regardless of income. Entrepreneurs and investors must anticipate and structure their assets to avoid financial strain due to this taxation.
Disguised gifts and cash withdrawals: what the Court of Appeal of Toulouse teaches.
The Court of Appeal of Toulouse has reintegrated 660,000 euros into an estate, qualifying cash withdrawals as disguised gifts. This decision highlights the importance of traceability of financial flows to avoid patrimonial and tax consequences. Entrepreneurs must anticipate transfers and justify each movement of money to protect themselves against costly reclassifications.
Support services for executives: key takeaways from the position of the Council of State.
The Council of State confirmed the non-deductibility of "management fees" in the Natural Origins case, emphasizing the need to prove the reality and social interest of the services. Executives must ensure the compliance of these charges to avoid tax adjustments. A rigorous and documented approach is essential to secure support agreements.
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.
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