Wealth & Estate Taxation
Wealth and estate taxation covers all levies related to the ownership, transfer, and management of assets for executives and high-net-worth individuals: real estate wealth tax (IFI), inheritance and gift duties, capital gains, and exit tax. Specialised advice optimises business transfers and wealth management in both French and international contexts.
Our approach
IC Avocats advises business executives, family offices, and high-net-worth French and international individuals on the tax management of their wealth. Our expertise covers business transfers, succession planning, and the management of wealth-related tax obligations.
Our services
Business Transfer
IC Avocats assists family business executives in developing their business transfer projects within the family group, in both French and international contexts.
- Structuring wealth holding companies
- Structuring and implementing Dutreil pacts
- Tax planning for gratuitous transfers (bare-ownership gifts, gifts by non-residents of French company shares, etc.)
Residence Transfer Abroad
IC Avocats advises family business executives and high-net-worth individuals with significant tax stakes during their transfer of residence outside France or repatriation to France.
- Planning and securing residence transfers
- Preparing and monitoring Exit Tax filing obligations
- Tax strategy for establishing wealth investment companies outside France
Real Estate Wealth Tax (IFI)
IC Avocats advises French and foreign high-net-worth individuals on IFI matters, including regularisation of their tax situation and annual monitoring of their filing obligations.
- Audit of taxable assets
- Preparation of high-stakes IFI returns
- Regularisation procedures for undeclared or undervalued assets
Cross-border Inheritance
IC Avocats advises French and foreign high-net-worth individuals on cross-border inheritances with significant tax stakes.
- Analysis of applicable territoriality rules
- Valuation of taxable assets in France and abroad
- Analysis of the French implications of trusts and comparable structures
- Preparation of high-stakes inheritance returns