Practice Areas
Our areas of expertise
IC Avocats assists its clients in the implementation of their development projects, growth operations, and reorganizations. We advise listed and unlisted companies, investment funds, funders and family groups.
We offer specialized and customized tax services through various areas of expertise: acquisition due diligence, investment structuring, reorganization operations, venture capital, management packages, executive compensation.
Advisory
Corporate Tax
We advise companies, investment funds and executives on all aspects of corporate taxation. Our team handles complex transactions and provides strategic tax planning to optimize outcomes while ensuring full compliance.
Private Equity
LBO/OBO structuring, venture capital, holding company design, BSPCE and AGA (free shares) plans.
Mergers & Acquisitions
Tax due diligence, mergers, spin-offs, universal transfers of assets (TUP) and reorganizations.
Executive Compensation
Split payroll arrangements, impatriation regimes, stock-options and management packages.
Employee Share Ownership
Design and implementation of employee share ownership plans, free shares and BSPCE warrants.
Advisory
Real Estate Tax
IC Avocats covers the full range of tax issues related to real estate, from investment structuring to development projects and local taxation matters.
Investment Structuring
Real estate funds (OPCI), property companies (SCI), REITs and cross-border investment vehicles.
Real Estate Development
Tax optimization of development projects, real estate VAT and builder-vendor status.
3% Tax on French Property
Compliance and optimization for the 3% annual tax on the fair market value of French real estate held by legal entities.
Local Taxation
Property tax, office tax in Ile-de-France (TABIF), business premises contribution (CFE/CVAE).
Wealth Planning
Estate & Wealth Tax
We advise executives, families and family offices on wealth structuring, business transfers and cross-border estate planning.
Business Transfers (Dutreil)
Structuring business transfers using the Dutreil tax exemption, dismembered donations and family holding companies.
Residence Transfers
Tax planning for relocations, exit tax management and treaty-based optimization.
IFI (Wealth Tax on Real Estate)
IFI compliance, asset valuation, exemptions and liability optimization strategies.
Cross-Border Succession
International estate planning, application of bilateral tax treaties and coordination between jurisdictions.
Structuring and Taxation of Real Estate Assets
Tax and legal structuring of real estate investments, analysis of holding-period taxation (VAT, rental income, IFI) and anticipation of disposal and transfer issues.
Trust Advisory
Advice to trustees, settlors and beneficiaries on French tax consequences of trusts, international estate settlements and trust reporting obligations.
Tax Reporting Assistance
Personal income tax, IFI, 3% tax filings, trust reporting, estate tax returns and capital gains on foreign real estate for residents and non-residents.
Advisory
Executives Taxation
IC Avocats advises executives on the optimization of their compensation and on the implementation of incentive schemes: management packages, employee share ownership plans and international mobility.
Executive Compensation
Corporate officer status, salary/dividend mix, management fees and structuring of personal holding companies.
Management Packages and LTIPs
Structuring and securing of management packages and long-term incentive plans (free shares, stock options, BSPCE) compliant with French law.
International Mobility
Impatriation regime (article 155 B), split payroll arrangements and exit tax planning for executives relocating to or from France.
Foreign LTIPs Adapted in France
Review and adaptation in France of foreign LTIPs implemented for the benefit of French tax residents, with management of cross-border requalification risks.
Litigation
Tax Litigation
IC Avocats assists clients at every stage of tax disputes, from audits through negotiations to court proceedings.
Tax Audits
Defense during tax audits and accounting verifications, assistance with information requests and procedural safeguards.
Negotiations with Authorities
Direct negotiations with the French tax authorities to reach favorable settlements and reduce penalties.
Constitutional Challenges (QPC)
Filing priority constitutional questions (QPC) to challenge the constitutionality of tax provisions.
Regularization
Voluntary disclosure and regularization of undeclared assets, compliance with reporting obligations.
Get in Touch
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