Tax Law
Sekri Valentin Zerrouk specializes in all areas of tax law
"The firm can count on a leading-edge tax team capable of intervening with the same level of expertise in patrimonial, transactional and contentious matters."
The Tax Department is supported by a first-rate team of around ten lawyers (including 3 partners) working in both French and English. The team is characterized by an innovative and technical approach to tax matters, and the search for simple solutions tailored to the needs of its clients.
Actualités
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Advising Invest Group Zouari (IGZ) and the Zouari Family Office on the signing of a purchase agreement for the acquisition of Lion Capital's stake in Picard Surgelés
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Advising Otium Leisure on the acquisition of Games Factory
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Advising the majority shareholders in the sale of three hotels in Paris
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Advising SPIE on the acquisition of J.D. Euroconfort
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Advising GENEO Capital on the acquisition of a stake in ACS - Assurances voyage & expatriation
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Advising Metrology & Monitoring Solutions group (MMS) on the investment of IK Partners
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Advising SPIE on the negotiation for the acquisition of AVM Up
Mergers & Acquisitions and Private Equity
Working closely with the firm’s M&A and financing teams, the Tax Department advises the firm’s clients (French companies, international groups, investment funds and executives) on the tax aspects of their investment and divestment transactions, mergers and acquisitions, corporate financing and restructuring, as well as private equity (LBOs, OBOs, MBOs) and venture capital operations.
The tax team also assists its clients with post-closing simplification operations, build-ups and, more generally, with the day-to-day handling of their business.
Its lawyers:
- are looking for the most tax-efficient structure best suited to their clients’ needs;
- participate in acquisition audits and in the drafting and negotiation of key contracts (notably acquisition and financing agreements);
- negotiate tax approvals with tax authorities, where necessary.
Finally, the firm regularly advises management teams on setting up their management packages and management teams on subscribing to their carried interest.
Main transactions
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Advising Invest Group Zouari (IGZ) and the Zouari Family Office on the signing of a purchase agreement for the acquisition of Lion Capital's stake in Picard Surgelés
-
Advising Otium Leisure on the acquisition of Games Factory
-
Advising the majority shareholders in the sale of three hotels in Paris
-
Advising SPIE on the acquisition of J.D. Euroconfort
-
Advising GENEO Capital on the acquisition of a stake in ACS - Assurances voyage & expatriation
-
Advising Metrology & Monitoring Solutions group (MMS) on the investment of IK Partners
-
Advising SPIE on the negotiation for the acquisition of AVM Up
Wealth taxation
Sekri Valentin Zerrouk has recognized expertise in wealth taxation:
Capital transactions
Sekri Valentin Zerrouk assists entrepreneurs and managers with the sale of their company or, more generally, with capital transactions (LBOs in particular). The firm’s tax team has been involved in over a hundred transactions (LBOs, MBOs, IPOs), on behalf of both founders and management,
Business transfers
The tax team of Sekri Valentin Zerrouk has a particular expertise in transfers under Pactes Dutreil or trans-generational transfers.
Wealth and estate planning
The firm has developed particular expertise in these areas, with the aim of enabling families to pass on their wealth to future generations in a secure, easy-to-manage environment for heirs.
Transferring residence abroad or from abroad to France
Every year, the tax team assists dozens of entrepreneurs who move abroad, particularly to the United States, or who come to France. In this context, the team has developed particular expertise in managing exit tax obligations and pre-immigration asset planning.
Management of tax reporting obligations (income tax, wealth tax, trustee declarations, etc.)
International estates
The firm has considerable experience in managing complex or high-stakes estates, particularly in an international context (non-resident deceased and/or assets outside France).
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Advising Invest Group Zouari (IGZ) and the Zouari Family Office on the signing of a purchase agreement for the acquisition of Lion Capital's stake in Picard Surgelés
-
Advising Otium Leisure on the acquisition of Games Factory
-
Advising the majority shareholders in the sale of three hotels in Paris
-
Advising SPIE on the acquisition of J.D. Euroconfort
-
Advising GENEO Capital on the acquisition of a stake in ACS - Assurances voyage & expatriation
-
Advising Metrology & Monitoring Solutions group (MMS) on the investment of IK Partners
-
Advising SPIE on the negotiation for the acquisition of AVM Up
Real estate projects taxation
The tax team works on the acquisition and disposal of real estate assets (asset deals) and shares in real estate companies (share deals), as well as on the restructuring of real estate portfolios, on behalf of French and foreign clients.
The firm provides formal monitoring of real estate investments: VAT options, commitments and declarations concerning 3% tax, etc.
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Advising Invest Group Zouari (IGZ) and the Zouari Family Office on the signing of a purchase agreement for the acquisition of Lion Capital's stake in Picard Surgelés
-
Advising Otium Leisure on the acquisition of Games Factory
-
Advising the majority shareholders in the sale of three hotels in Paris
-
Advising SPIE on the acquisition of J.D. Euroconfort
-
Advising GENEO Capital on the acquisition of a stake in ACS - Assurances voyage & expatriation
-
Advising Metrology & Monitoring Solutions group (MMS) on the investment of IK Partners
-
Advising SPIE on the negotiation for the acquisition of AVM Up
International taxation
Sekri Valentin Zerrouk places the international dimension at the heart of all its tax assignments.
The tax team maintains close relations with leading foreign law firms to assist clients with international issues.
The firm’s tax team has particular experience in the following areas:
Foreign investment in France
The firm’s tax team assists foreign clients (companies, funds and individuals) with their investments in France (particularly real estate investments).
Investments outside France
Sekri Valentin Zerrouk is regularly consulted by French players who own or wish to make investments outside France, and has particular experience in international succession matters.
Relations with the United States
In particular, Sekri Valentin Zerrouk assists American companies and individuals with their investments in France (real estate investments, setting up subsidiaries and branches, etc.).
The firm also has unique expertise in Franco-American tax matters and assists the American community in France with its tax issues:
- Income and wealth tax
- Estate planning and
- Taxation of US trusts and partnerships (LLCs and partnerships in particular)
The firm also assists French individuals and companies relocating to the United States.
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Advising Invest Group Zouari (IGZ) and the Zouari Family Office on the signing of a purchase agreement for the acquisition of Lion Capital's stake in Picard Surgelés
-
Advising Otium Leisure on the acquisition of Games Factory
-
Advising the majority shareholders in the sale of three hotels in Paris
-
Advising SPIE on the acquisition of J.D. Euroconfort
-
Advising GENEO Capital on the acquisition of a stake in ACS - Assurances voyage & expatriation
-
Advising Metrology & Monitoring Solutions group (MMS) on the investment of IK Partners
-
Advising SPIE on the negotiation for the acquisition of AVM Up
Tax litigation
The firm assists its clients with accounting audits (tax audits) and contradictory examinations of personal tax situation (ESFP): preparation of the audit, assistance during the audit operations, preparation of the response to the rectification proposal.
The firm also assists clients with administrative appeals: complaints, hierarchical appeals, proceedings before administrative commissions (notably the departmental commission for direct taxes and sales taxes and the departmental conciliation commission).
Sekri Valentin Zerrouk represents its clients before civil and administrative courts in contentious proceedings. Sekri Valentin Zerrouk’s tax team has an enviable track record in tax litigation, having obtained favorable rulings for taxpayers in many high-stakes cases.
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Advising Invest Group Zouari (IGZ) and the Zouari Family Office on the signing of a purchase agreement for the acquisition of Lion Capital's stake in Picard Surgelés
-
Advising Otium Leisure on the acquisition of Games Factory
-
Advising the majority shareholders in the sale of three hotels in Paris
-
Advising SPIE on the acquisition of J.D. Euroconfort
-
Advising GENEO Capital on the acquisition of a stake in ACS - Assurances voyage & expatriation
-
Advising Metrology & Monitoring Solutions group (MMS) on the investment of IK Partners
-
Advising SPIE on the negotiation for the acquisition of AVM Up
A widely recognized
expertise
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Legal 500 EMEA
Edition 2024Jérôme Assouline
Leading individuals: Tax -
Legal 500 EMEA
Edition 2024Tax
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Best Lawyers
Edition 2024Jérôme Assouline
Tax Law -
Best Lawyers
Edition 2024Brian Martin
Tax Law -
Chambers High Net Worth
Edition 2023Jérôme Assouline
Tax
Team
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Jérôme Assouline
Partner
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Brian Martin
Partner
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Sophie de Carné-Carnavalet
Partner
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Valentine Herry
Associate
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Stéphanie Sebbagh
Associate
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Jean-Guillaume Pechdo
Associate
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Justine Mano
Associate
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Camille Menaut
Associate
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Julie Richard
Associate