French and International Taxation

Sumerson is a high quality “boutique” law firm which provides assistance exclusively in fiscal matters. The tax attorneys of Sumerson operate in consulting as well as they do in tax litigation for a diverse clientele, both French and foreign.

Furthermore, Sumerson lawyers have previously practiced in international firms where the dominant practice was corporate/merger-acquisitions. They possess a strong culture of working both in support of and in cooperation with lawyers from other legal domains, in particular with corporate, real estate and funds/asset management lawyers. For instance, Sumerson is regularly involved in cooperation or support of other firms in the sphere of merger-acquisition operations, real-estate transactions or real-estate financing and the structuring or investment funds.

  • Assistance in the framework of merger-acquisitions operations (external growth operations, transfers, LBOs…)
  • Assistance in the structuring of international groups or international activities
  • Strategy and fiscal management in an international environment
  • Assistance in operational management (determination of taxable income, flow management)
  • Assistance in reorganization operations (mergers, partial business transfers, divisions, etc.)
  • Structuring of compensation arrangements for executives
  • Assistance in the framework of tax monitoring procedures and tax disputes
  • Assistance in implementing transfer pricing policy
  • Structuring of investment funds
  • Consultation during the implementation of management teams (carried interests, structuring of management vehicles, etc.)
  • Tax aspects of financial products
  • Assistance in the framework of financing operations
  • Structuring of real estate transactions
  • Tax declaration assistance (3% tax, trust declarations)
  • Taxation linked to the acquisition, transfer and reconstruction of real-estate assets
  • Taxation of real-estate investment vehicles
  • Local taxation
  • Taxation of businesses and establishments related to urban development
  • Assistance in the framework of expatriation and impatriation
  • Structuration of family wealth and investments
  • Transfer of assets (donations, international successions, sales of assets, etc.)
  • Assistance in the framework of tax audits and tax disputes
  • Ad hoc assistance with tax declarations
  • Structuration of exploratory and exploitation projects (financing, exploitation, financial flows, compensation of teams and partners, etc.)
  • Taxation aspects of international contracts