Grégoire de MOULINS

Grégoire advises non-profit organisations and social enterprises (associations, foundations, endowment funds, religious congregations and cooperatives), on:

• The legal and property aspects of their establishment and organisation;
• Restructuring transactions, mergers by absorption and resource-pooling arrangements;
• Their exposure to commercial taxes, including corporate income tax, VAT and local business tax (the French territorial economic contribution), and the sectorisation or transfer of profit-making activities to a subsidiary;
• The tax treatment of patronage, gifts and legacies, including tax relief under Articles 200 and 238 bis of the French Tax Code, exemptions from gift and inheritance tax, and advance tax rulings.