In close collaboration with the firm’s M&A team, the tax department advises on the tax aspects of acquisitions, disposals, and restructurings, as well as LBO and venture capital transactions.

Our lawyers:

• Determine the optimal structure for tax purposes;
• Participate in due diligence and in drafting and negotiating contracts; and
• Where necessary, negotiate tax approvals from the government.

The tax team also assists in setting up private equity funds.

Lastly, the firm regularly advises management teams on private equity transactions.

Sekri Valentin Zerrouk is involved in the creation of real estate investment funds and represents French and foreign clients with respect to the acquisition and disposal of real estate or of shares in real estate companies.

The firm also manages real estate investments, including VAT, covenants, and tax filings relating to the 3% property tax.

Sekri Valentin Zerrouk has significant expertise in wealth and asset taxation:

• Audits;
• Business transfers;
• Wealth tax management;
• Donation and Inheritance;
• Real estate investment;
• Life insurance;
• Division of ownership rights;
• Preparing income tax and wealth tax returns; and
• Implementation and management of tax commitments (e.g., Dutreil agreement).

Jérôme Assouline is an officer of the Individual Tax and Private Client Committee of the International Bar Association (IBA). He is also a member of STEP (Society of Trust and Estate Practitioners). He regularly takes part in forums for professionals, such as training on business transfers, meetings of the International Fiscal Association, meetings for private asset professionals, and forums sponsored by Revue Fiduciaire magazine.

Sekri Valentin Zerrouk represents non-profit organizations on various matters including income taxation and VAT.

The firm also advises companies in setting up corporate foundations.

Sekri Valentin Zerrouk brings its international perspective to bear on all tax matters.

The firm maintains close relationship with leading foreign firms in order to assist its clients on international issues.

The firm’s tax team has particular experience in the following fields:

Foreign investment in France

The firm’s tax team assists foreign residents investing in France (in particular with respect to real estate).

Investment outside France

Sekri Valentin Zerrouk represents French residents who hold or wish to acquire assets outside France and has particular experience in international inheritance taxation.

Relationship with the United States

Sekri Valentin Zerrouk frequently advises U.S. individuals and entities on matters relating to investment in France, including the creation of subsidiaries or branches and investing in real estate.

The firm also has unique expertise in Franco-American taxation and assists the U.S. expatriate community in France with tax issues including:

• Income tax;
• Wealth tax;
• Estate tax; and
• Tax on U.S. trusts and closely held companies, including LLCs.

The firm also advises French individuals moving to the United States and French companies expanding into the United States.

Tax litigation

The firm represents clients undergoing tax audits or examinations of personal tax situations (ESFPs).

The firm also advises its clients on administrative recourse, including claims, administrative appeals, and proceedings before departmental commissions or departmental conciliation commissions.

Sekri Valentin Zerrouk also represents clients in litigation in civil and administrative court.

Customs litigation

The firm advises clients on customs inspections.

It also represents clients in connection with administrative recourse before the customs arbitration and advisory commission (CCED), as well as in civil and administrative court, in the event of disputes with the customs authorities.