Conception of a legal and fiscal framework

A preliminary study must describe, in detail, the judicial and fiscal framework of the solution that each of the parties have chosen to put into place after the auditing phase.

Based on the end goal, the challenges and the constraints of the operation, the office will:

• determine the different types of investment frameworks necessary to acquire the assets, or titles of holding companies of these assets, in order to select the structure that will optimise the return on investment

• define how the existing assets and holding structures will be managed to optimise the profitability of the transaction

• evaluate the inherent risks involved in this process and accordingly choose the most adapted and secure solutions

The choice of investment framework depends on:

• the client’s economic objective

• the taxation system where the investment is being made and the residence of the investor

Example:

Acquisition of a holiday home in France by a non resident

If the property is to be kept within the family circle, it is wise to place the ownership of that property in the structure of a French or foreign business.

If the property is to be resold in the short or medium term, it is better to place the ownership of that property directly in the details of a marital contract.