Tax law

Presentation

A company’s tax status and that of its shareholders is certainly one of the keys to their success.
In a time of regulatory instability, it’s crucial that companies maintain a long-term tax strategy that can be used as a tool to guarantee financial optimisation and security.

In order to address this need, Racine has a dedicated tax department handling corporate and individual tax matters, both in an advisory capacity and in litigation.

We assist our clients, both investment funds and companies, in France and abroad with their structuring and re-organisation transactions. We have particular expertise in real estate tax and divestment and acquisition transactions.

Our team also has leading expertise in advising shareholders and executives on compensation, profit sharing, management packages and transfers.

Related distinctions 30

CORPORATE TAXATION

Real estate transactions (real estate acquisitions/advice in acquisition structuring/real estate divestment, setting up investment vehicles (OPPCI))
Merger and acquisition transactions (tax due diligence: monitoring the entire process and tax structuring of the project)
Restructuring: advising in respect of group reorganisations (including coordination on an international level)
Management of cross-border cash flows/management of the impact of dividend payments (interest/royalties, permanent establishment issues)

INDIVIDUAL TAXATION

Tax status of executives (issues relating to French wealth tax (ISF), compensation structures, profit sharing arrangements, employee shareholding, international mobility)
Structuring and transferring private and family groups (company creation, development and divestment)
Private client asset tax management (in particular as regards inheritance/donations, ISF, implementation of estate structures and real estate investments, income tax and ISF declarations for residents and non-residents

ASSISTANCE WITH TAX ASSESSMENTS AND LITIGATION

Assistance to companies and individuals, both litigation and before the administrative and judicial courts.

When a matter involves foreign jurisdictions, we leverage our foreign offices and our best friends network to ensure relevant solutions.

We regularly provide training for our clients to instruct them on tax issues specific to the business sectors

Recongnitions

Rankings

International Tax Review - 2025: Highly regarded in « Private client » and « Transactional tax »
International Tax Review - 2025: Highly regarded in « Tax controversy »
International Tax Review - 2025: General corporate tax / Real estate / Transactional tax / Private client / Tax controversy
Best Lawyers – Ones to watch - 2025: Tax Law
Best Lawyers - 2025: Tax Law
Décideurs - 2024: Wealth management – Wealth tax: regulation and litigation
Décideurs - 2024: Wealth management – Wealth tax
Décideurs - 2024: Private Equity – Fund structuring
Décideurs - 2024: Tax law – LBO tax
Décideurs - 2024: Tax law – Transaction tax
Décideurs - 2024: Tax law – Tax : Litigation
Décideurs - 2024: Tax law – Major tax litigation
Décideurs - 2024: Tax law – Taxation of associations and non-profit organizations
Décideurs - 2024: Droit fiscal – Fiscalité des groupes internationaux
Décideurs - 2024: Tax law – VAT
Décideurs - 2024: Real estate – Real estate transactions – investment
Décideurs - 2024: Real estate – Real estate tax
Legal 500 - 2024: Tax law
Chambers - 2024: Individual ranking
Option Droit et Affaires - 2024: Private Equity – Conseils des managers dans les opérations de LBO
Décideurs - 2023: Tax Law – Transactional taxation