Skills & Strategies

Estates

Estates acquisition structuring. Directly or through a company, children’s participation, choice of financing
Restructuring of ownership. Tax regime, OBO and FBO
Estate planning. Donation and donation-partage, reincorporation of previous donations, transgenerational dimension, gradual and residual gifts
Property division. Acquisition in bare ownership and usufruct, quasi-usufruct, transfer in bare ownership or usufruct, 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
Life insurance. Customized beneficiary clauses, quasi-usufruct agreement
Family business. Adequacy between goals and articles of association, tax options
Corporate governance. Assistance for company directors and their families, transfer by gift or succession, by-law of association and shareholders’ agreements, family agreements
Philanthropy. Strategic planning, endowment funds, foundations, tax considerations

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Company

Tax exemption on company transfers (Dutreil agreement). Transfer strategy, writing, direct holding, intermediate company, activation and monitoring
Family transfers. Gifts, Family Buy Out
Company incorporation and monitoring. Legal form and tax option, approval of accounts, statutory adaptation, formalities and court registry
Capital restructuring and engineering. Securement of holding company qualification, mergers and spin-offs, partial asset contributions, subsidiaries, capital reductions, dividends in kind
Partner agreements and rewriting of by-law and articles of association. Audit and re-writing of by-laws and articles of association, customized partner agreements, preferential and category shares
Professional real estate. Acquisition, tax structuring, commercial and professional lease, building leases, leasing
Transfer and LBO. Letters of intention, memorandum of understanding, drafting of deeds, liability guarantees

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Real Estate

Acquisition from individuals. Structuring and financing, couples’ protection, non-residents, real estate OBO
Société civile (SC), French real estate company. Buying using a SC structure, restructuring tool, estate planning specificities
Complex real estate.Family-owned real estate, commercial buildings and offices, public and institutionnal entities, real estate development, agricultural and viticultural assets, specificities of business assets
Real estate audit. Legal and technical aspects of the building, leases analysis, town planning and construction, data room
Financing and guarantees. Financing structuration, analysis of the guarantees
Transfers. Upstream strategies, capital gains management, specific breakdown of the sale price

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Family & Succession

Choice of the form of the union. Cohabitation, French civil partnership (PACS), marriage
Couples’ protection. Wills, donations between spouses, adaptation of the matrimonial property regime
Relationships within families. Stepfamilies, mode of descent, financial solidarity, transgenerational approach
Divorce and separation. Analysis of property interests, liquidation of the matrimonial property regime, apportionment and sale between spouses, joint ownership agreements
Vulnerable adults. Power of attorney (mandat de protection future), family authority, estate restructuring
Inheritance conflicts prevention. Donations and wills, waivers to the reserved portion share and family agreements, posthumous power of attorney (mandat posthume)
Estate settlement. Strategic consulting, estate and tax analysis, accepting or renouncing a succession and other forms of option (cantonnement), drafting of deeds

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International

Estate planning. Anticipation and support for estate transfer, will, international gifts
International marriage. Analysis of the matrimonial regime, international “prenup” agreements (contrats de mariage), choice of the applicable law
Cross-border real estate. Acquisition abroad by a resident of France, acquisition in France by a non-resident
International families. Consequence analysis, legal and tax assistance, appropriate estate solutions, departure abroad
Trusts and fiducie. Analysis of contracts, legal and tax consequences in France

Every year we organise the Rencontres Internationales Althémis event with LexisNexis and Sphère Evénements. 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.

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