Corporate taxation

The Corporate taxation department at DELSOL Avocats assists corporate groups with all their tax-related matters, including international investments to and from France, tax optimization of income and assets, and the implementation of incentive plans, as well as their interactions with the tax implications for shareholders, executives, and employees.

Our team also assists its clients and those of the “Mergers & Acquisitions – Corporate Law” department with transactional tax matters, from due diligence to acquisition structuring, and through to post-closing restructurings, in industrial or LBO contexts and similar scenarios.

Our firm specializes in:

Ongoing tax advisory services for businesses

• Supporting groups with their day-to-day tax issues,
• Annual tax review as part of the financial statement review for statutory auditors,
• Tax risk control reviews,
• Tax approvals and rulings.

Expertise in international taxation

• Transfer pricing (policy review, documentation of intercompany flows, preparation of Local Files, etc.),
• Establishment abroad and foreign investments in France,
• French aspects of international or cross-border restructurings,
• Tax optimization of cross-border transactions and tax credits (corporate income tax, VAT, and withholding taxes).

Expertise in mergers and acquisitions

• Legal and tax structuring tailored to operational and financial objectives,
• Acquisition due diligence and VDD,
• Acquisition and merger documentation,
• Group structuring (tax consolidation, post-closing restructuring, etc.).

Employee share ownership and executive taxation

• Implementation of incentive plans and employee share ownership tools (plans and sub-plans for foreign free share plans, management packages, management companies, etc.),
• Support for French and foreign companies.

Pre-litigation & Litigation

• Tax audits,
• Relations with tax authorities,
• Litigation claims,
• Collection litigation.

Taxation of intangible assets

• Taxation of industrial and intellectual property income (IP Box),
• Taxation of the pharmaceutical and software industries,
• Research and Innovation Tax Credit.

Digital taxation

• Support for audits of computerized accounting systems,
• System migration/Tax archiving,
• Processing of tax data/Analysis and validation of accounting records,
• Point-of-sale system compliance,
• Electronic invoicing.