Declaration and regularization of foreign assetsTax lawyers in Bordeaux, Paris and Hossegor

1- Identification and analysis of reporting obligations

We carry out a full audit of the client’s situation in order to identify all applicable tax and reporting obligations, in particular:

• Declarations of bank accounts opened, held, used or closed abroad;
• Declarations of life insurance policies taken out outside France;
• Declarations of foreign shareholdings and legal structures (companies, trusts, foundations);
• Declarations of foreign-source income and capital gains;
• Analysis of specific reporting obligations linked to tax residence.

2- Assistance with the preparation of tax returns

We assist our clients in preparing and filing French tax returns that include international items, in particular:

• Annual income tax returns including foreign income;
• Returns for the IFI (French real estate wealth tax) covering assets located abroad;
• Returns for foreign-source capital gains on real estate and securities;
• Specific returns relating to assets held outside France.
  
  

Our work aims to ensure the accuracy, consistency and legal certainty of the returns filed.

3- Analysis of the situation and regularisation strategy

We assist our clients in analysing situations of international tax non-compliance and in defining an appropriate regularisation strategy, including in particular:

• Characterisation of the reporting failures;
• Analysis of the tax, financial and criminal risks;
• Determination of the applicable regularisation period;
• Choice of the most appropriate procedure in light of the client’s situation.

4- Implementation of regularisation procedures

We assist our clients throughout the regularisation process, in particular:

• Preparation and filing of amended returns;
• Calculation and securing of the taxes, late-payment interest and penalties due;
• Drafting of letters and correspondence with the tax authorities;
• Representation and assistance in dealings with the competent tax offices.

Our objective is to achieve a secure regularisation, on controlled financial terms and with limited legal exposure.

5- Assistance in international tax audits and disputes

We also act where the client’s situation gives rise to a tax audit, in particular:

• Assistance in tax audits concerning foreign assets;
• Responses to requests for information from the tax authorities;
• Defence of the client’s interests in tax reassessment procedures;
• Support during the pre-litigation and litigation stages.

6- Prevention and securing of international tax situations

Beyond regularisation, our firm helps its clients prevent future tax risks, in particular:

• Setting up international tax compliance processes;
• Anticipating the reporting obligations arising from new investments abroad;
• Reviewing and securing international holding structures;
• Support in the context of international mobility.