Tax

d&a partners Tax department offers custom advise to innovation players, especially in the field of blockchain and Web3. Its mission is to advise investors and project holders in order to optimize their situation and secure their development.

The Tax department lawyers have a complete understanding of the challenges related to the structuring of a technological project in France and internationally. They are used to guiding their clients to choose the optimal architecture, identify relevant tax benefits (JEI, CIR, ACCRE, sponsorship…), activate tax incentives, select appropriate compensation for founders, implement crypto or equity incentive tools (BSPCE, stock options, BSA, AGA, OCA).

The experience of the Tax department lawyers allows them to participate in the implementation of very innovative projects, in the field of Initial Coin Offering (ICO), NFT drops, private token sale, real estate tokenization, crowdfunding, decentralized autonomous organizations (DAOs), crypto-asset portfolio management, decentralized crypto exchange or lending platforms (DEX), e-commerce or collaborative economy, Play to Earn (P2E), mobile applications offering “neobank” type services.

As a trusted partner, d&a partners advises corporate executives and wealthy individuals on all their tax issues related to investment, holding, transfer, or sale of companies or holdings (for example, on transfer-sale operations with reinvestment).

The firm’s lawyers take pride in offering their clients a comprehensive approach and delivering practical advice in the following areas: income taxation (income securities, management packages, rental income, cryptocurrencies, influencer income), tax on gifts (donations, inheritances, Dutreil Pact) and real estate wealth tax (IFI).

Experts on the tax treatment of specific activities in Web3 (trading, mining, staking, lending, farming, gaming, NFT sales, digital asset donations and inheritances, etc.), the Tax Department lawyers offer a consulting, optimization, and tax declaration assistance service.

d&a partners also accompanies individuals who are considering changing their tax residency (expatriation or repatriation) in order to anticipate and secure all aspects of this transfer in terms of tax.

The d&a partners Tax Department has developed significant expertise in tax audits and litigation, serving businesses, individuals, and non-profit organizations (NPOs).

Its strategic approach consists of mapping and quantifying the tax consequences of each transaction in order to provide customized advice to its clients.

The firm excels in securing sensitive operations (such as a tax ruling request concerning cryptocurrency-related activities), spontaneous regularization of tax declarations), and the correction of errors made by the tax administration (contentious claims).

It provides close support to clients facing requests for information, accounting audits, or a contradictory review of their personal tax situation (ESPF).

The Tax Department is also recognized for its professionalism in negotiating with tax authorities, following the pre-litigation tax procedure (hierarchical appeals and referral to consultative committees), and defending its clients’ interests before the competent courts.