Tax consolidation supportTax lawyers in Bordeaux, Paris and Hossegor
Tax consolidation (intégration fiscale) is a regime that allows a group of companies to consolidate their taxable results and optimise their corporate income tax burden. This complex mechanism requires a command of accounting and tax rules, as well as anticipation of the financial and legal impacts.
Our firm, which specialises in corporate taxation and tax strategy, supports groups in setting up, managing and optimising tax consolidation, in order to secure their transactions and take full advantage of the legal benefits offered by this regime.
Our areas of intervention
1 – Preliminary analysis and feasibility
Before any implementation, it is essential to assess the relevance and feasibility of tax consolidation:
- Analysis of the group and the companies concerned;
- Study of the tax and financial consequences of consolidation;
- Verification of the companies’ eligibility for the tax consolidation regime;
- Identification of potential risks and points requiring attention;
- Definition of a strategy tailored to the group’s objectives.
2 – Setting up tax consolidation
We support companies in the technical and administrative implementation of the regime:
- Preparation of the tax consolidation agreement and drafting of specific clauses;
- Assistance with formalities before the tax authorities;
- Determination of the scope of the consolidated companies and calculation of the consolidated results;
- Organisation of the necessary accounting and tax documentation;
- Coordination with chartered accountants and auditors.
3 – Tax optimisation within the group
Tax consolidation makes it possible to streamline and optimise the group’s overall tax burden:
- Offsetting of the profits and losses of the consolidated companies;
- Optimisation of tax payments and of the group’s cash position;
- Analysis of the tax impact of asset transfers and intra-group transactions;
- Implementation of solutions to reduce the risk of tax reassessment.
4 – Compliance monitoring and control
Managing a consolidated group requires continuous and rigorous monitoring to maintain compliance:
- Annual review of the consolidated results and tax calculations;
- Assistance during tax audits and in dealings with the tax authorities;
- Updating of agreements and adjustments in line with legislative changes;
- Prevention of tax risks arising from changes in the composition of the group.
5 – Strategic advice and long-term support
Beyond mere implementation, we advise groups on long-term tax optimisation:
- Analysis of investment and restructuring projects within the tax consolidation framework;
- Anticipation of the tax impact of new acquisitions or disposals;
- Definition of a consistent and secure tax policy for the group;
- Advice on best practice in tax documentation and reporting.
A confidential, rigorous, and tailored approach
Every tax consolidation project calls for a specific response. Our support is based on:
- A personalised approach, tailored to the group’s structure and objectives;
- A thorough command of the tax rules applicable to consolidated groups;
- A rigorous strategy that anticipates tax and financial risks;
- Total confidentiality, suited to sensitive and strategic matters.
A trusted partner for managing the group’s tax affairs
We support our clients as a strategic partner, in order to secure their tax consolidation, optimise their tax burden and protect the group’s interests in a demanding and ever-changing tax environment.
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