Tax lawyer France – Switzerland
Expertise in Franco-Swiss international taxation
Relations between France and Switzerland raise many tax issues for individuals, managers, investors and companies whose situation has links with both countries. Change of residence, collection of cross-border income, possession of an international heritage, professional activity in Switzerland or investments made on both sides of the border: each situation must be analysed in the light of national laws and applicable tax treaties.
The firm supports a French, Swiss and international clientele in organising and securing its operations between France and Switzerland. This includes determining the applicable tax rules, preventing double taxation and ensuring compliance with reporting obligations in both States.
Tax residence and mobility between France and Switzerland
Determining tax residence
Determining tax residence is an essential step in identifying the State in which a person is required to report income and assets. When a taxpayer retains personal, professional or economic ties with France and Switzerland, several criteria may lead tax administrations to claim jurisdiction.
The analysis must take into account the internal rules of each State and the criteria laid down in the Franco-Swiss tax convention. The firm intervenes to secure departures from France, installations in Switzerland, returns to France and situations of regular mobility between the two countries.
Tax on French-Swiss income
Taxpayers may receive different categories of income from France or Switzerland: salaries, executive salaries, self-employment income, dividends, interest, retirement pensions or real estate income.
Tax treatment depends in particular on the nature of the income, the State of residence and the State in which the activity is carried out or the income is sourced. Personalised analysis identifies reporting obligations and mechanisms to eliminate possible double taxation.
Property tax between France and Switzerland
The holding of a wealth distributed between the two countries requires a comprehensive approach. Real property, equity interests in corporations, bank accounts, financial contracts and other international assets may be subject to separate tax and reporting rules.
The firm accompanies French residents holding assets in Switzerland, Swiss residents with assets in France and families whose economic interests are distributed among several states.
This may include:
- structuring of Franco-Swiss investments;
- taxation of income and capital gains;
- obligations relating to accounts and assets held abroad;
- the tax consequences of a change of residence;
- the organization and transmission of an international heritage.
Executive and business support
Development of an activity between France and Switzerland
Companies that develop their activities between France and Switzerland must anticipate the tax consequences of their establishment. The creation of a company, the opening of a branch, the pursuit of a commercial activity or the presence of employees in the other State may raise questions relating to permanent establishment, withholding at source or the distribution of profits.
Le cabinet accompagne les entreprises et les dirigeants dans la structuration de leurs opérations afin de limiter les risques fiscaux et de sécuriser leur développement international.
Flux financiers et opérations intragroupe
Les prestations de services, financements, redevances, distributions de dividendes et autres flux entre sociétés françaises et suisses doivent être organisés conformément aux règles fiscales applicables.
Une analyse préalable permet de vérifier le traitement des flux transfrontaliers, l’application des conventions fiscales et la cohérence des relations financières entre les différentes entités d’un groupe.
Prévenir les risques de contrôle fiscal international
La coopération entre les administrations fiscales et le développement des échanges automatiques d’informations renforcent la transparence des situations franco-suisses. Les revenus étrangers, les comptes détenus hors de France et les opérations internationales peuvent faire l’objet de contrôles approfondis.
Le cabinet intervient pour réaliser des audits fiscaux, vérifier la conformité des déclarations, accompagner les démarches de régularisation et assister les contribuables dans le cadre de contrôles ou de contentieux présentant une dimension internationale.
Un accompagnement sur mesure en fiscalité France – Suisse
Chaque situation franco-suisse présente des caractéristiques particulières. Une analyse efficace doit prendre en compte la résidence fiscale, la nature des revenus, la localisation des actifs, l’organisation familiale et les objectifs professionnels ou patrimoniaux du client.
Grâce à une pratique consacrée à la fiscalité internationale, le cabinet accompagne les particuliers, les dirigeants, les investisseurs et les entreprises afin de sécuriser leurs opérations entre la France et la Suisse et de défendre durablement leurs intérêts face aux administrations fiscales.
