Juin 2015
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire and organizer of the Rencontres Internationales Althémis, addresses two points. The first deals with the rate of taxation of capital gains for income tax purposes. The second concerns the liability of the same capital gains to social security contributions. In both cases, refunds of wrongly claimed levies may be considered through litigation.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
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