Tax law firm in France for private clients & business leaders

Sandro Assogna, Qualified lawyer admitted to the Paris Bar Association

Qualified lawyer at the Paris Bar, I assist private clients and business leaders with matters involving high legal, tax, and often international complexity.
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I provide strategic, technical, and relational support to private clients and their advisors (private bankers, family officers, notaries), designing wealth structuring and planning strategies that take into account issues of succession, international mobility, family governance, and regulatory developments.
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I have developed recognized expertise in expatriation projects from France, as well as in assisting individuals relocating to France and businesses looking to operate in the French market.
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In cross-border contexts, I work in close coordination with foreign colleagues, particularly members of the International Bar Association (IBA), to ensure the overall legal and tax consistency of the proposed structures.
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Convinced that excellence in advisory services relies on continuous monitoring and learning, I regularly attend conferences held by the IBA and the French Institute of Tax Advisors (IACF), to confront and refine my insights through exposure to both national and international best practices.

Sandro Assogna,
Attorney at Paris Bar, France
sandro.assogna@avocat.fr

Parent-Subsidiary Directive: the CJEU clarifies the anti-abuse analysis in the Nordcurrent Group case (C-228/24)

The Nordcurrent Group judgment delivered by the CJEU on 3 April 2025 (C-228/24) clarifies that the anti-abuse clause of the Parent-Subsidiary Directive applies only if two cumulative conditions are met: the existence of a non-genuine arrangement and a tax purpose contrary to the directive’s objective. The analysis must consider all relevant facts, including those preceding the dividend distribution, and take into account the actual tax burden borne—particularly where the corporate income tax rate in the subsidiary’s State is higher.

May 3, 2025

Image rights and foreign companies: French anti-abuse tax rules tested against athletes’ asset-holding structures

The Paris Administrative Court of Appeal clarified the scope of the French anti-abuse provision by ruling out its application to a foreign company exploiting the image rights of an athlete domiciled in France. By accepting the fair market value of the company’s assets at the date of the taxpayer’s change of tax residence as the relevant criterion for assessing the financial predominance of the assets, the court confirmed that the image rights represented the company’s main asset, thereby excluding the taxation of its income in France.

May 2, 2025

Branch, subsidiary or liaison office in France: which structure should you choose when setting up a foreign company?

Subsidiary, branch, or liaison office: legal, tax, and administrative aspects to consider when establishing a presence in France

April 17, 2025

Indirect remuneration of directors: recent judgment raises the bar on proof of management fees

A recent administrative court judgment refines the conditions under which a company may validly compensate its director indirectly through a service agreement.

April 9, 2025

2025 French Tax Filing Season: Key Points to Keep in Mind

The French tax authorities have just released the deadlines for filing your 2024 income tax return, to be submitted in 2025. This provides an opportunity for our team to share some key reminders to help you approach this new filing season with confidence: foreign accounts, irrevocable election for progressive rates on investment income and capital gains, deferred capital gains, impatriate regime, non-professional furnished rentals, departure from France, and exit tax.

March 31, 2025

Expertise

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Private tax law

The firm is the tax advisor for families and individuals in the structuring, governance, and transfer of assets in France and abroad.

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Corporate tax law

TaxLhab advises companies on tax issues in France and internationally. Customized support in the tax management of ordinary activities and extraordinary transactions.

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International mobility

The firm is a reference in the international mobility assistance of executives and employees, taking into account fiscal and social implications, in France and abroad, for the company and employees.

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Artists and athletes

TaxLhab offers in-depth expertise in taxation for artists and athletes of international level, taking into account the unique specificities and challenges of their careers.

Anticipate the taxation of your international transactions

Expatriates, seconded employees, individuals or managers: Be supported in your international mobility to live and work simply anywhere in the world.

Our expertise

Création de site internet pour les avocats

Legal information

Confidentiality policy

Artists and sportspeople

International mobility

Heritage

Business