Taxation of cryptoassets
We support companies and individuals on all their tax issues related to cryptoassets and projects integrating blockchain technology.
For individuals
• Capital gains regime for the sale of cryptoassets
• Transition to society
• Tax obligations related to wallets, exchanges and custodians
• Taxation of mining, staking, airdrops, lending, etc.
• Taxation of NFTs (art, gaming, utilities)
• Securing tax regimes via the rescript procedure
• Assistance during tax audits
• Tax adjustments
• Expatriation
• Transmission of crypto assets
• Collateralization of cryptoassets
• Cryptocurrency donations
For businesses
• Cash management
• Information requirements for exchange platforms (DAC8)
• Public token offerings (ICOs) • Decentralized Autonomous Organizations (DAOs)
• Tokenization of assets (real estate, works, services)
• Blockchain & play-to-earn• Taxation of NFTs (art, gaming, utilities)
• Fiscalité des NFTs (art, gaming, utilitaires)
• Decentralized finance (DeFi): loans, liquidity pools, collateralization, etc.
• Securing tax regimes via the rescript procedure
• Accounting audit assistance
• Relocation
Fiscal strategy
We structure your projects by offering tailor-made solutions, integrating the taxation of the company, the manager, international mobility and assets.
Taxation of companies and associations
• Sales/acquisitions (private equity, M&A)
• Restructurings: mergers, divisions, partial asset contributions, LBO/OBO
• Structuring intra-group financial flows (dividends, loans, royalties)
• Fiscal integration
• International taxation
• Tax due diligence (buyer or seller)
• Requests for tax rulings and approvals
• Implementation of incentive plans: stock options, BSPCE, free shares, PEE, BSA
Real estate taxation
• Structuring real estate investments
• Transmission of real estate assets
• Sales and acquisition transactions of professional real estate
• Real estate wealth tax (IFI)
Wealth taxation
• Structuring professional and private assets
• Business transfer: Dutreil pact, donation, succession
• Asset restructuring: holding, dismemberment, etc.
• Taxation of managers: transfer of assets, remuneration
• Management of management packages
International
• Expatriation assistance
• Impatriation regime
• International taxation of assets and cross-border income
• International incentive regimes
Tax defense
Businesses and individuals: we support you in all your procedures, whether preventive, defensive or litigation:
• Analysis and prevention of fiscal risks
• Response to administrative requests for information
• Tax audit assistance: accounting checks, documentary checks, examination of personal tax situation (ESFP)
• Hierarchical recourses
• Contentious claims
• Voluntary adjustments to tax situations
• Negotiations with the tax authorities
• Jurisdictional litigation (first instance, appeal)
Public Affairs
We actively contribute to the construction of a legal and fiscal framework adapted to innovation, by intervening with institutions and by participating in public debates.
• Participation in think tanks, working groups and public consultations
• Drafting legislative amendments and fiscal policy arguments
• Preparation and filing of requests for complex tax rulings
• Drafting of strategic tax recommendations for COMEXs and general management
• Active member of the Women in Crypto Association - AWIC France - which promotes the place of women in Tech and the Web 3 ecosystem
• Proactive monitoring of legislative and doctrinal changes impacting innovative projects