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Skills & Strategies

Estates

Estates

  • Estates Acquisition structuring. Directly, through a company, children’s financial contribution, choice of financing
  • Restructuring of ownership. Tax regime, Owner Buy Out
  • Estate planning. Gift, donation, donation-partage, reincorporation of previous donations, gradual and residual gifts, transgenerational dimension
  • Property division. Acquisition in bare ownership and usufruct, quasi-usufruct, transfer in bare ownership or usufruct (temporary or life annuity), exchange of divided rights
  • Adaptation of the matrimonial property regime. Change of regime, protective provisions for the surviving spouse, taking into account the interests of children
  • Family business. Define goals and alignment with by-law of association, tax options
  • Corporate governance. Assistance for company directors and their families, transfer by gift or succession, amendment to articles of incorporation, shareholders’ agreements, family agreements
  • Life insurance and beneficiary clauses. Choice of policy type, customized beneficiary clauses with or without division (between usufruct and bare ownership), quasi-usufruct agreement
  • Philanthropy. Strategic planning, implementation of tools, tax considerations
Company

Company

  • Dutreil pact. Strategy setting, writing and activation of the pacts
  • Company transfer. Gift, donation, “donation-partage” with or without balancing payment, Family Buy Out
  • Transfer and guarantee of liabilities. Letters of intent, confidentiality agreements, memorandum of understanding, liability guarantees, takeover holding, transfer of shares and company shares, transfer of clients and goodwill
  • Articles of association and partner agreements. Audit and re-writing of by-laws and articles of association, drafting of statutory and extra-statutory agreements
  • Restructuring. Transformations, mergers, spin-offs, partial asset contributions, subsidiaries, securement of holding company qualification
  • Capital operations. Capital increases, capital reductions in kind or in cash, preferential shares
  • Professional real estate. Structuring of the investment vehicle, tax option, property division, commercial and professional leases, building leases, leasing
  • Company engineering. Restructuring of groups, changes of company form, category shares
  • Company incorporation and legal monitoring. Choice of legal form, tax option, approval of annual accounts, various statutory changes, transfer of registered offices, change of name, adaptation of the corporate purpose, distribution of dividends in kind
Real Estate

Real Estate

  • Structuring acquisitions. Financing, couples’ protection, children’s participation
  • Taxation of rented buildings. Income tax, corporation tax, furnished rental
  • Société civile (SC), French real estate company. Advantages of buying using a SC structure, estate planning specificities
  • Assistance for transfers. Upstream strategies, estimation of capital gains, specific breakdown of the sale price
  • Property division (usufruct and bare ownership). Implementation upon acquisition, taken into account during sale
  • Commercial Real Estate. Integration of specificities related to real estate assets
  • Real estate development. Assistance for operations
  • Town planning. Assistance in residential or commercial town planning operations
Family & Succession

Family & Succession

  • Marriage contracts and PACS (French civil partnership). Advice and drafting of contracts in French and international contexts
  • Couples’ protection. Donations between spouses, wills, change in matrimonial property regimes
  • Divorce and separation. Liquidation of the matrimonial property regime and property interests, joint ownership agreements, apportionment and sale between spouses
  • Remarried families. Stepfamilies issues, adoption
  • Elder law. Living wills, power of attorney (mandat de protection future), family authority, estate restructuring
  • Estate planning and estate settlement. Donations, wills, waivers to the reserved portion share, posthumous power of attorney (mandat posthume), determination and choice of options
  • Transgenerational approach. For donations, estates or life insurance contracts
International

International

  • Estate planning. Anticipation strategies and support for estate transfer in an international context, will, cross-border successions
  • Marriage contracts and matrimonial regimes. International “prenup” agreements (contrats de mariage), choice of the applicable law
  • Cross-border acquisitions. Legal and tax structuring of the acquisition abroad by a resident of France or the acquisition in France by a non-resident
  • Departure abroad. Consequence analysis, legal and tax assistance, implementation of appropriate estate solutions
  • Trusts and fiducie. Analysis of contracts and their legal and tax consequences in France

Every year we organise the Rencontres Internationales Althémis event. Since its first edition in 2013, it has gathered participants from different countries who are recognised practitioners and academics specialising in estate planning. Our one day event is aimed to professionals specialized in estate planning who are willing to share their experiences and discuss on specific topics.

We are founding member of the Lexunion network, which brings together notaries, lawyers and tax experts in many countries around the world to advise individuals and businesses on legal and tax affairs, in their countries of origin as well as abroad.