Corporate & Executive Taxation

IDEACT advises Clients on both corporate taxation and personal taxation, in France and internationally, with the support of its network of correspondents. Our assistance is built around a comprehensive approach that integrates the tax issues affecting companies, groups and their executives, both during structuring phases and for exceptional transactions or dispute situations.

We work alongside our clients with a focus on close coordination between tax matters, corporate law and financing transactions.

In this context, we analyze the tax consequences of the legal and economic choices made by the company, notably in relation to corporate income tax, VAT and intragroup transactions, as well as their impact on the personal and wealth position of executives and shareholders (income tax, Real Estate Wealth Tax (“Impôt sur la Fortune Immobilière” – “IFI”), transfers).

This cross-disciplinary approach helps anticipate the tax implications of proposed transactions and ensures consistency and long-term security.

• Tax aspects of exceptional transactions: In connection with upper-balance-sheet transactions (acquisitions, asset or share deals, LBO, OBO, etc.) or corporate financing, we provide an analysis that complements the legal work, focusing on the tax consequences of these transactions (tax deferrals, corporate income tax, tax consolidation/integration, deductibility of financial expenses, intragroup flows, VAT, payroll tax). We also carry out pre-acquisition tax audits.
• Wealth planning (executives): We advise on a broad range of personal tax structuring matters, including management packages, IFI issues for business owners, estate planning and transfers of professional or personal assets (Dutreil pact, family/wealth holding companies, share gifts). We also assist with personal tax filings (income tax and IFI).
• Corporate tax: We advise groups in structuring their tax position, notably regarding intragroup flows, while addressing the tax and wealth constraints of executives and shareholders.

Our work is based on regular, in-depth practice of tax law. Combined with continuous monitoring of legislative developments and administrative doctrine, this enables us to offer up-to-date, secure tax solutions tailored to our Clients’ operational and wealth constraints.