Corporate Tax
Corporate tax in France encompasses all tax obligations applicable to companies: corporate income tax (IS), VAT, territorial economic contribution (CET) and related levies. Specialist tax counsel helps businesses optimise their tax position while ensuring full compliance with French and EU tax rules.
Our Approach
IC Avocats provides comprehensive corporate tax advice at every stage of a company’s development. Our team intervenes in an advisory capacity to structure transactions from inception, and also assists clients during tax audits and litigation proceedings.
We combine deep technical expertise in French and European tax law with a thorough understanding of our clients’ business objectives. Every matter receives tailored analysis, taking into account the company’s specific circumstances, industry and strategic goals.
Our Key Services
Private Equity
IC Avocats works alongside investment funds and executives on private equity transactions, ensuring tax optimisation at every stage of the deal.
- Tax structuring of LBO, MBO and OBO transactions
- Advice on contribution-sale deferrals (Article 150-0 B ter of the French Tax Code)
- Deductibility of financial charges and optimisation of tax leverage
- Implementation of management incentive packages: BSPCE, free shares (AGA), stock options
Mergers & Acquisitions
IC Avocats advises companies and their advisors on the tax and accounting structuring of mergers, reorganisations and disposals.
- Acquisition and disposal audits: identifying tax risks and opportunities
- Tax and accounting structuring of mergers, partial asset contributions and demergers
- Universal transfer of assets (TUP) and its tax consequences
- Obtaining tax loss transfer approvals from the French tax authorities
Executive Compensation
IC Avocats advises business executives on structuring their compensation to optimise their personal tax position, in France and internationally.
- Structuring executive remuneration (fixed, variable, benefits in kind)
- International mobility advice and expatriate tax regimes
- Impatriate tax regime and optimisation of available exemptions
- Advice on establishing and managing personal holding companies
Employee Share Ownership
IC Avocats assists companies in implementing employee share ownership schemes, ensuring tax and social security optimisation for both the company and participants.
- Implementation and monitoring of stock option plans
- Structuring free share plans (AGA)
- Advice on founder share warrants (BSPCE)
- Company savings plans (PEE) and employee savings schemes