Areas of expertise

Businesses are generally subject to taxation on profits (corporate tax or income tax), VAT, and various other taxes and duties. Finally, business taxation also depends on restructuring and divestiture operations.

Areas of intervention:

• Tax audit
• Corporate tax
• VAT
• Territorial economic contribution, TASCOM, company car tax, payroll tax,…
• Restructuring operations (mergers, spin-offs, partial asset transfers, etc.)
• Taxation of corporate groups

Individuals are subject to different taxes depending on their income and assets. NPM AVOCATS can advise you on optimizing your personal tax situation and assist you with preparing your income tax and wealth tax (IFI) returns. Finally, NPM AVOCATS will offer strategies for restructuring your personal and professional assets (transfer of assets, both gratuitous and for consideration, gifts, inheritances, division of ownership rights, etc.).

Areas of intervention:

• Consultations
• Income tax
• Real estate and financial investment taxation
• IFI
• Gift and inheritance taxes
• Transfer tax
• Transfer of private and professional assets
• Regularization of assets held abroad.

Determining tax residence is a major economic issue for both individuals and businesses. International taxation is a complex field that requires mastery of both domestic and international tax law.

Areas of intervention:

• Application and interpretation of international tax treaties
• Choice of tax residence and establishment of a permanent establishment
• Treatment of double taxation
• Expatriation and relocation
• Exit tax

NPM AVOCATS assists its clients during tax audits, both in matters of Personal Tax Situation Assessment (ESFP) and accounting audits. Once a proposed adjustment has been made, the firm prepares the taxpayer’s observations, files hierarchical appeals, petitions the Tax Commissions, and, if necessary, negotiates with the tax authorities to reach a settlement. Should the tax dispute continue, the firm drafts appeals and represents its clients before administrative or judicial courts.

Areas of intervention:

• Preparation and Assistance for Tax Audits (ESFP and Accounting Verification)
• Response to proposed correction
• Challenging tax adjustments, hierarchical appeal
• Tax Commissions
• Negotiation and transaction with the tax authorities
• Contentious claims
• Legal proceedings before administrative and judicial courts
• Tax collection and payments

NPM AVOCATS practices corporate law, providing both legal secretarial services and more complex corporate law assignments. The firm assists clients with the sale or acquisition of businesses, company shares, and restructurings (mergers, universal transfers of assets, spin-offs, etc.).

Areas of intervention:

• Legal secretariat (legal preparation and monitoring)
• Advice on choosing structures
• Sale, acquisition, transfer of company shares
• Restructuring of companies and groups
• Shareholders’ agreements and Dutreil
• Fundraising operations

Areas of intervention:

• Business asset transactions
• Commercial leases