french tax lawyer

             J2M concentrates on the following areas:


           > French company law and business organization,

           > Taxation law, Tax audit, Tax litigation,

           > Real Property Transactions and estate planning,

           > Immigration law and French Talent Passport procedure.



J2M entrusts files and missions to lawyers and attorneys highly specialized in their field.

I myself studied French Business Law at the University of Paris-Assas and Taxation at the National College of Tax Law. I then became Tax Inspector with a special focus on Tax Audit and Tax Procedure. I work with several other attorneys at law to provide top quality services in such areas as Immigration law, Corporation law, Real Estate Law and Business Law.

Since I have set up my private practice, I assist, represent, and advice clients with a special emphasis on the strategy options either during transactions or during litigations.

Being registered with the Paris Bar as Attorney Agent in Real Estate Transactions, I provide a full range of services to clients willing to make investments in France.



French law knows the number of commercial companies, mainly: The public limited company (S.A); The joint-stock company (SAS); The limited liability company (SARL). Civil society (SCI) is constituted and is governed under the rules of the Civil Code own societies in general and by specific provisions of Articles 1845 and following. The particularity of civil society in relation to the commercial company is that they are “transparent”. This qualification means that if the company can not meet its debts, creditors of the company have standing to pursue the associates on their personal property.  In company law,  “action” is the name we give to the fractional unit of capital. The word dividend means that part of the profits of a company which, by a decision of the General Meeting, is distributed each holder of a share. Holding: a company may, by holding a sufficient number of shares of each of its subsidiaries, ensure the control of the group they form. Such a society that has a financial activity is referred to as a holding” company. Legal entities Expression designating a legal construction in which the law confers rights similar to those of natural persons (name, address, nationality, right to acquire, administer and dispose of a heritage …). So are corporations, also called “legal persons“.


Mortgage: besides conventional mortgages granted by the debtor in a contract, the law has instituted legal mortgages which result from a legal provision (Article 2121 of the Civil Code) and judicial mortgages resulting from a judgment. Building in everyday language  the word “building” refers to the designation of an urban building. But in legal language, the word refers to a range of goods and rights. Crédit-bail called leasing is a financial transaction whereby a company gives rental of goods equipment, tools, a motor vehicle or property estate to a lessee that a but any time of the contract, usually at maturity, decide to become the owner of the goods or who have been the object. “Loi Carrez” refers to an obligation of a property seller to mention in the deed of any sales agreement, the sold area. The area set out in the act must be understood as the floor area enclosed and covered premises after the deduction of any areas occupied by walls, partitions, steps and stairwells, ducts, doorways, and windows. The right of property a person performs on a good belonging to him is divided into two distinct legal rights: the bare ownership is the right to dispose of his property as he pleases, and possibly modify or destroy it ; secondly, the usufruct which is the right to use this property or receive income, for example, in the case of real estate, to cash the rent, and if the usufruct concerns debt of interests, in in the case of shares of a corporation, to receive dividends. Private agreement: Name that applies to a written agreement made by the parties themselves or by third parties, which was signed by them or by someone they constituted attorney for this purpose.



Capital gain The “added value” is the increase in the value of a property whose development is recognized between the date of acquisition and the date of its implementation. This is called a capital gain called “effective”. However, when the calculation is done in a theoretical way before this property was the subject of a transfer, the gain is called “latent“. The opposite of “added value” is depreciation“. As part of an employment contract, the salary is all remuneration or benefits provided by an employer to each employee as compensation for their services. Installment: Payment method that allows the debtor to stagger the tax burden. Tax base: This is the part of the tax base usually expressed as amount to be subject to tax. Notice : Document sent to the taxpayer by the Administration to show him an important step procedure. Notice to third party holder (ATD) It is an act by which the public accountant or the recipient asks a third or debtors money belonging to a taxpayer, for the amount of the tax debt this taxpayer. Tax credit: Fraction of a tax already paid by a company or an individual that gives a right to deduction or refund. Deduction: Sum subtracted from gross profit or gross revenue.  The tax exemption is an exemption from paying tax.