Business Tax

In order to reconcile innovation and durability in an increasingly demanding economic environment, businesses not only need to guarantee their qualitative and commercial performance, but also to ensure that they make management decisions which are both competitive and secure.

As fiscal strategy is often a deciding factor in the competitive edge from which businesses in international groups benefit, DPZ believes that this asset should be accessible to every economic operator, at every level of development.

This is why DPZ supports businesses in this critical area of their management by contributing to their development strategy in providing a mastery of technical tax knowledge related to both global issues and to their clients' structure.

Today, as every business-related problem is the source of multi-disciplinary issues (e.g. financial, legal, fiscal, technological), DPZ offers to collaborate systematically with their clients' existing consultants (e.g. chartered accountant or lawyer). This approach is based on the fact that in an increasingly complex, and frequently transversal, economic and legal context, companies need to secure and optimise every business decision. This goal cannot only be attained with consultants with transversal competencies, they also need specific knowledge. Contrary to popular opinion, this way of working does not generate double fees, in comparison with extra costs (which are generally exorbitant in the medium term) incurred by a business decision made by the client on the basis of bad advice, and instead generates a significant competitive edge.

DPZ assists their clients at each stage of their growth:

  • Prior to the implementation of the business

      Fiscal criteria of the choice of business structure (e.g. the form of the company, branch or subsidiary)

  • At the time of establishment

      Determination of tax system applicable to chosen structure (fiscal reprocessing, income tax/corporation tax
      Coverage of formal tax procedures (VAT options)

  • Management of day-to-day business

      Establishment of fiscal diagnostics based on risk analysis (abnormal act of administration, breach of process, stable establishment)
      Personalised tax planning advice and adequacy of accounting entries (notably funds) in line with risk, study of fiscal reprocessing
      Optimisation of cash flow (debt to equity ratios)
      Refinancing, implementation of specific systems (tax credits, tax consolidation)

  • Auditing and tax litigation

      Assistance and representation in the context of accounts examination, cross-examination of personal circumstances, special procedures, assistance before committees and courts of competent jurisdiction

  • Transactions

      Of a movable nature: knowledge regarding tax audits, tax due diligence, vendor tax due diligence and structuring of acquisitions, sales and reorganisations (structuring, tax models)
      Of an immovable nature: preparation of tax file of businesses, responses to calls for tender for public-private partnership contracts/public service concessions, follow-up of problems concerning 3% tax, sale and leaseback, lease-purchase

  • Change of business or cessation of operation

      Analysis and accompaniment in fiscal procedures (latent taxation)

Non-profit organisations tax

Through their ever-growing involvement in society, non-profit organisations (NPOs) have to meet increasingly complex requirements. In order to preserve their ongoing social utility, they must guarantee their economic performance and exercise transparency both for their members and for administrative authorities, beneficiaries and businesses in the profit-making sector.
As the tax exemptions for the activities of non-profit organisations are not straightforward, taxation seems to be a major issue in the strategy of these structures.

DPZ assists their clients in this context at each stage of their development

  • Prior to implementation

      Criteria for choice of form taken by the NPO (association loi 1901, corporate foundation)

  • At the time of establishment

      Determining applicable tax system and formal procedures
      Support for procedures

  • During the financial year

    Private individuals tax

    Contrary to fiscal obligations in force today on a national level, the incomes and holdings of private individuals are increasingly ‘multi-bordered’.

    If the specific tax knowledge of a lawyer is often required by French residents who are in possession of their holdings and who carry out their professional activities in a single territory, then it follows that it is inevitably required by private individuals (resident or non-resident) who are in possession of their holdings and/or who carry out their professional activities in a combination of territories whose standards and fiscal obligations are, by definition, diverse.

    Thus, through a network of corresponding law firms overseas, DPZ assists resident and non-resident private individuals in the fiscal management of their income and holdings:

    • Issues specific to international executives and directors

        Fiscal issues involved with hybrid remuneration (exceptional income, stock options), relocation (impatriate system), and management of fiscal obligations

    • Transaction

        Real estate investment, asset transfer, management of fiscal obligations (wealth tax, 3% tax)

    • Tax audits and tax litigation