Tailored asset structuring
We take a comprehensive approach to the issues raised by organising and anticipating asset transfers.
Tailoring to our clients’ needs, our individual tax law and tax-planning team systematically considers and offers solutions found in the areas of civil law (estate law, matrimonial property regimes, protection of minors), company and tax law.
We counsel our clients on the optimum holding arrangements likely to favour and anticipate acquisitions, disposals or intergenerational transfers of businesses (Dutreil agreements, division of property, etc.) or real estate.
With our heightened awareness of the international economic environment which our clients inhabit and the constant changes in estate-planning and tax law resulting therefrom, we endeavour to offer original, innovative solutions, in particular through European structures such as foundations, trusts or French or foreign life insurance contracts.
Should the structuring arrangements we propose involve legal entities, our department works closely with the firm’s corporate and corporate tax teams.
Intergenerational gift transfers
Our individual tax team assists both family shareholders of large corporate groups and individuals with personal fortunes in their gift transfers of assets. Our approach is often guided by an aim to preserve or reinforce family control over groups via such transfers.
We act in the planning stages, counselling clients who would like to anticipate and settle their estates while alive, by preparing for inter-vivos distributions of assets, making gifts and drafting shareholder agreements. Such operations are systematically approached with an eye toward legal and tax optimization, individually adapted to each of our clients.
We also provide estate administration and counsel in estate disputes that may arise from joint ownership.
Real Estate Structuring
Our team regularly assists clients with non-professional real estate assets by setting up legal structures that allow for a certain tax treatment optimization and cost-efficient planning of the transfers of such property.
Tax optimisation of management compensation
Whether within the scope of a LBO, performance compensation, promoting managerial loyalty or straightforward tax optimisation, our individual tax team offers clients the legal tools and vehicles to attain such objectives.
At MSB, we have solid experience in setting up allocation of bonus share plans (AGA), warrants for business creator shares (BSPCE), stock-option plans and stock purchase warrants (SOP/BSA). Our team also creates structures designed to provide liquidity through the various compensation instruments put in place.
Tax and legal management of reporting requirements
In order to provide assurance to our clients concerning recurring tax and legal requirements, our individual tax team advocates the regular monitoring of the files which it handles, including the annual, methodical legal and tax management of reporting requirements (personal income tax and wealth tax returns, individual and group certificates, monitoring of powers of attorney, account approvals, legal monitoring of structures created, etc.).
Assistance in audits/tax litigation
Our individual tax team assists individual clients in their exchanges with the tax administration concerning income tax and registration duties (i.e. wealth tax, gift duties and inheritance taxes, duties on transfers for consideration).
We accompany our clients at all stages of the various procedures, both during audits and tax adjustments (pre-litigation phase) and before administrative and law courts (litigation phase).
INDIVIDUAL TAX LAW AND TAX PLANNING
Our individual tax law and tax-planning team, headed by Florent Broc, counsels individuals, whether in their personal capacity or in their role of executives, managers or shareholders.
With our goals of legal and tax optimisation, we guide our clients through all of the steps involved in the creation, preservation and transfer/estate planning of personal and professional assets.