{"id":3566,"date":"2017-04-11T16:33:32","date_gmt":"2017-04-11T15:33:32","guid":{"rendered":"http:\/\/www.nmwdelormeau.com\/?page_id=3566"},"modified":"2019-11-28T09:34:39","modified_gmt":"2019-11-28T08:34:39","slug":"fiscalite","status":"publish","type":"page","link":"https:\/\/nmw.law\/en\/practice-areas\/management-of-key-issues-of-equity-and-long-term-financing\/fiscalite\/","title":{"rendered":"Taxation"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; parallax=&#8221;content-moving&#8221; parallax_image=&#8221;3697&#8243; bg_type=&#8221;bg_color&#8221; el_class=&#8221;header_page_interieure&#8221; bg_color_value=&#8221;#2afce7&#8243;][vc_column]<div id=\"ultimate-heading-151869f1f41586235\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-151869f1f41586235 uvc-1092 \" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-151869f1f41586235 p'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><p style=\"font-weight:normal;\">Areas of intervention<\/p><\/div><\/div><div id=\"ultimate-heading-122969f1f4158625b\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-122969f1f4158625b uvc-8884 \" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-122969f1f4158625b h1'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h1 style=\"font-weight:normal;\">Taxation<\/h1><\/div><\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<a id=\"fiscalite\" href=\"#\" name=\"fiscalite\"><\/a><\/p>\n<p>The tax law department operates in all fields of taxation with a pragmatic and concrete approach.<\/p>\n<p>The firm supports its French and international clients with respect to all taxation consulting, operations and optimization including due diligences, acquisition structuring, etc.<\/p>\n<ul>\n<li>Structuring of investments for resident and non-resident investors<\/li>\n<li>Financing or refinancing taxation<\/li>\n<li>Flow optimization during investments holding<\/li>\n<li>VAT and transfer duties optimization<\/li>\n<li>Withholding tax on business flows and then on proceeds liquidation<\/li>\n<li>For resident and non-resident families<\/li>\n<li>Of group of companies managers and investment funds<\/li>\n<li>Tax audit and tax litigation<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Corporate taxation<\/h3>\n<ul>\n<li>M&amp;A taxation<\/li>\n<li>Of intangible assets<\/li>\n<li>Transfer pricing<\/li>\n<li>Tax planning<\/li>\n<li>Internal reorganization within groups of companies<\/li>\n<li>Tax consolidation<\/li>\n<li>Indirect taxation, VAT<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Real estate taxation<\/h3>\n<ul>\n<li>Taxation of real estate acquisition and disposal (VAT, registration duties, commitment to build, real estate dealer regime)<\/li>\n<li>Of \u00a0property management flows<\/li>\n<li>Structuring of real estate investment for resident and non-resident investors<\/li>\n<li>Investment vehicles SIIC \/ OPCI \/ SCPI (regulated investment vehicles &#8211; REITS)<\/li>\n<li>Analysis of real estate qualification of investment companies<\/li>\n<li>3% tax on real estate held in France<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>International taxation<\/h3>\n<ul>\n<li>Of intra-group flows<\/li>\n<li>Taxation of funding and investment structuring<\/li>\n<li>Tax reporting<\/li>\n<li>Analysis of international double tax treaties and withholding tax mechanisms and tax credit<\/li>\n<li>Opportunities and risks of the European Court of Justice&#8217;s case law<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Asset and wealth taxation<\/h3>\n<ul>\n<li>General organization of family matters and assets (companies, real estate, financial assets, work of art\u2026), both in structuring and in contractual relationship between the different members of the family group.<\/li>\n<li>Optimization of foreign assets ownership, implementation of appropriate structures according to the wealth and household strategy.<\/li>\n<li>Optimization of international compensation (split payroll, analysis of relevant international conventions, search for the optimal tax residence as structures of detention depending on the location of assets and activities\u2026).<\/li>\n<li>Optimization of various applicable charges: income tax, capital gains tax, social security contributions, solidarity tax on wealth, gift and inheritance tax.<\/li>\n<li>Organization of wealth transmission, implementation of secure and optimized transgenerational transfer.<\/li>\n<\/ul>\n<p><a id=\"promotion-construction-amenagement\" href=\"#\" name=\"promotion-construction-amenagement\"><\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_wp_custommenu nav_menu=&#8221;34&#8243;][vc_column_text]<\/p>\n<blockquote><p>Helping you grow<\/p><\/blockquote>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"row home-events\">\n                <div class=\"col-md-3\">\n                    <div class=\"item events\">\n                        <div class=\"events-image\">\n                            <img decoding=\"async\" src=\"https:\/\/nmw.law\/wp-content\/uploads\/AdobeStock_74742280-1-e1536942396150.jpeg\"><\/img>\n                            <img decoding=\"async\" class=\"picto-over-img\" src=\"https:\/\/nmw.law\/wp-content\/themes\/nmwavocats\/dist\/images\/picto-file.png\"><\/img>\n                        <\/div>\n                        <h3><a href=\"https:\/\/nmw.law\/en\/2025\/4408\/\" title=\"Les arbres : une composante de la valorisation du patrimoine immobilier, \u00e0 prot\u00e9ger.\">Les arbres : une composante de la valorisation du patrimoine immobilier, \u00e0 prot\u00e9ger.<\/a><\/h3>\n                        <div class=\"events-savoir-plus\">\n                            <a href=\"https:\/\/nmw.law\/en\/2025\/4408\/\">En savoir plus ><\/a>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                <div class=\"col-md-3\">\n                    <div class=\"item events\">\n                        <div class=\"events-image\">\n                            <img decoding=\"async\" src=\"https:\/\/nmw.law\/wp-content\/uploads\/\/AdobeStock_188764962.jpeg\"><\/img>\n                            <img decoding=\"async\" class=\"picto-over-img\" src=\"https:\/\/nmw.law\/wp-content\/themes\/nmwavocats\/dist\/images\/picto-file.png\"><\/img>\n                        <\/div>\n                        <h3><a href=\"https:\/\/nmw.law\/en\/2023\/les-modes-alternatifs-de-reglement-des-litiges\/\" title=\"Les modes alternatifs de r\u00e8glement des litiges\">Les modes alternatifs de r\u00e8glement des litiges<\/a><\/h3>\n                        <div class=\"events-savoir-plus\">\n                            <a href=\"https:\/\/nmw.law\/en\/2023\/les-modes-alternatifs-de-reglement-des-litiges\/\">En savoir plus ><\/a>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                <div class=\"col-md-3\">\n                    <div class=\"item events\">\n                        <div class=\"events-image\">\n                            <img decoding=\"async\" src=\"https:\/\/nmw.law\/wp-content\/uploads\/02.jpg\"><\/img>\n                            <img decoding=\"async\" class=\"picto-over-img\" src=\"https:\/\/nmw.law\/wp-content\/themes\/nmwavocats\/dist\/images\/picto-file.png\"><\/img>\n                        <\/div>\n                        <h3><a href=\"https:\/\/nmw.law\/en\/2023\/reinvestment-with-real-estate-component-pay-attention-to-the-grey-areas-of-tax-deferral\/\" title=\"Reinvestment with real estate component - Pay attention to the grey areas of tax deferral\">Reinvestment with real estate component - Pay attention to the grey areas of tax deferral<\/a><\/h3>\n                        <div class=\"events-savoir-plus\">\n                            <a href=\"https:\/\/nmw.law\/en\/2023\/reinvestment-with-real-estate-component-pay-attention-to-the-grey-areas-of-tax-deferral\/\">En savoir plus ><\/a>\n                        <\/div>\n                    <\/div>\n                <\/div>\n            <div class=\"col-md-3\">\n                <div class=\"item events\">\n                    <div class=\"events-image\">\n                        <img decoding=\"async\" src=\"https:\/\/nmw.law\/wp-content\/plugins\/yduactu\/\/assets\/img\/cover-brexit.jpg\"><\/img>\n                        <img decoding=\"async\" class=\"picto-over-img picto-brexit\" src=\"https:\/\/nmw.law\/wp-content\/plugins\/yduactu\/\/assets\/img\/picto-brexit.png\"><\/img>\n                    <\/div>\n                    <h3><a href=\"https:\/\/www.nmwdelormeau.com\/en\/brexit-zone\/\" title=\"Our team is already managing the contingency planning of our client queries...\" target=\"_blank\">Our team is already managing the contingency planning of our client queries...<\/a><\/h3>\n                    <div class=\"events-savoir-plus\">\n                        <a href=\"https:\/\/www.nmwdelormeau.com\/en\/brexit-zone\/\" target=\"_blank\">Learn more ><\/a>\n                    <\/div>\n                <\/div>\n            <\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; parallax=&#8221;content-moving&#8221; parallax_image=&#8221;3697&#8243; bg_type=&#8221;bg_color&#8221; el_class=&#8221;header_page_interieure&#8221; bg_color_value=&#8221;#2afce7&#8243;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] <a id=\"fiscalite\" href=\"#\" name=\"fiscalite\"><\/a> The tax law department operates in all fields of taxation with a pragmatic and concrete approach. The firm supports its French and international clients with respect to all taxation consulting, operations and optimization including due diligences, acquisition structuring, etc. Structuring of investments for resident and non-resident &hellip; <a href=\"https:\/\/nmw.law\/en\/practice-areas\/management-of-key-issues-of-equity-and-long-term-financing\/fiscalite\/\">Continued<\/a><\/p>\n","protected":false},"author":8,"featured_media":0,"parent":785,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-custom.php","meta":{"_acf_changed":false,"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-3566","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation - NMW Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation - NMW Law\" \/>\n<meta property=\"og:description\" content=\"[vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; parallax=&#8221;content-moving&#8221; parallax_image=&#8221;3697&#8243; bg_type=&#8221;bg_color&#8221; el_class=&#8221;header_page_interieure&#8221; bg_color_value=&#8221;#2afce7&#8243;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] The tax law department operates in all fields of taxation with a pragmatic and concrete approach. The firm supports its French and international clients with respect to all taxation consulting, operations and optimization including due diligences, acquisition structuring, etc. Structuring of investments for resident and non-resident &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/\" \/>\n<meta property=\"og:site_name\" content=\"NMW Law\" \/>\n<meta property=\"article:modified_time\" content=\"2019-11-28T08:34:39+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/\",\"url\":\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/\",\"name\":\"Taxation - NMW Law\",\"isPartOf\":{\"@id\":\"https:\/\/nmw.law\/#website\"},\"datePublished\":\"2017-04-11T15:33:32+00:00\",\"dateModified\":\"2019-11-28T08:34:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/nmw.law\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Domaines d&rsquo;intervention\",\"item\":\"https:\/\/nmw.law\/domaines-dintervention\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Gestion des questions structurantes de haut de bilan &#8211; fonds propres et cr\u00e9dit bancaire et structur\u00e9\",\"item\":\"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Fiscalit\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/nmw.law\/#website\",\"url\":\"https:\/\/nmw.law\/\",\"name\":\"NMW Law\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/nmw.law\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxation - NMW Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/","og_locale":"en_US","og_type":"article","og_title":"Taxation - NMW Law","og_description":"[vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; parallax=&#8221;content-moving&#8221; parallax_image=&#8221;3697&#8243; bg_type=&#8221;bg_color&#8221; el_class=&#8221;header_page_interieure&#8221; bg_color_value=&#8221;#2afce7&#8243;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] The tax law department operates in all fields of taxation with a pragmatic and concrete approach. The firm supports its French and international clients with respect to all taxation consulting, operations and optimization including due diligences, acquisition structuring, etc. Structuring of investments for resident and non-resident &hellip; Continued","og_url":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/","og_site_name":"NMW Law","article_modified_time":"2019-11-28T08:34:39+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/","url":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/","name":"Taxation - NMW Law","isPartOf":{"@id":"https:\/\/nmw.law\/#website"},"datePublished":"2017-04-11T15:33:32+00:00","dateModified":"2019-11-28T08:34:39+00:00","breadcrumb":{"@id":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/fiscalite\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/nmw.law\/"},{"@type":"ListItem","position":2,"name":"Domaines d&rsquo;intervention","item":"https:\/\/nmw.law\/domaines-dintervention\/"},{"@type":"ListItem","position":3,"name":"Gestion des questions structurantes de haut de bilan &#8211; fonds propres et cr\u00e9dit bancaire et structur\u00e9","item":"https:\/\/nmw.law\/domaines-dintervention\/gestion-des-questions-structurantes-de-haut-de-bilan-fonds-propres-et-credit-bancaire-et-structure\/"},{"@type":"ListItem","position":4,"name":"Fiscalit\u00e9"}]},{"@type":"WebSite","@id":"https:\/\/nmw.law\/#website","url":"https:\/\/nmw.law\/","name":"NMW Law","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/nmw.law\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/pages\/3566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/comments?post=3566"}],"version-history":[{"count":0,"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/pages\/3566\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/pages\/785"}],"wp:attachment":[{"href":"https:\/\/nmw.law\/en\/wp-json\/wp\/v2\/media?parent=3566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}