Sekri Valentin Zerrouk specializes in all areas of tax law

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.

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).

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.

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.

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.