Corporate Tax Lawyer Toulouse

CIT, VAT, restructurings, international, transfer pricing

The firm advises SMEs, groups and executives on corporate income tax, VAT, restructurings (merger, contribution, sale), international taxation and tax litigation.

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The Firm's Support in Corporate Taxation in Toulouse

Corporate taxation is a complex field that keeps changing. In Toulouse, VV Avocat, led by Maître Vincent Vialard, advises business owners, investors and finance managers on all their tax issues.

Whether you need to optimize your company’s tax position, secure a transaction, prepare for an audit or handle a dispute, our expertise helps you make the right decisions within a sound legal framework tailored to your needs.

As a corporate tax lawyer in Toulouse, the firm advises business owners and companies on corporate income tax, VAT, owner-manager pay and one-off transactions; it also defends businesses in tax audits and tax litigation. The situations in which it makes sense to consult are set out below.

When Should a Business Consult a Tax Lawyer?

Business owners often call a tax lawyer once a letter from the tax authority has arrived. The decisions that pay off most are made earlier: when you set up, pay yourself, restructure or sell. The figures quoted reflect the rules in force in October 2026 (service-public.gouv.fr, BOFiP) and depend on each company’s circumstances.

Setting up, converting or choosing a tax regime

The choice between income tax and corporate income tax, the legal form of the business and the way you are paid commit the business for years. A decision made when the company is set up or converted is hard to undo later.

  • Situations: incorporation, converting a sole proprietorship into a company, electing corporate income tax, setting up a holding company.
  • What the firm does: compares the options with figures, drafts or reviews clauses with tax consequences, works with your chartered accountant and notary.

Corporate income tax: rates, losses, tax groups

The standard corporate income tax rate is 25%. A reduced rate of 15% applies to the first EUR 42,500 of profit for companies with turnover below EUR 10 million whose capital is fully paid up and at least 75% held by individuals.

  • Situations: use of tax losses carried forward, the parent-subsidiary regime and tax consolidation within a group, depreciation and provisions open to challenge.
  • What the firm does: secures the positions taken in the corporate tax return, reviews intra-group flows, anticipates likely audit points.

VAT: regimes, chargeability and complex transactions

VAT is a constant focus in any accounting audit: when VAT becomes chargeable, the right to deduct, real estate transactions, cross-border services. An error is repeated in every return and builds up over the whole period that is not yet time-barred.

  • Situations: real estate VAT and VAT on the margin, intra-EU sales, electronically supplied services, holding companies and the right to deduct.
  • What the firm does: audits the flows, characterizes the transactions, makes a voluntary correction when that is better than waiting for an audit.

Owner-manager pay and personal tax

Salary, dividends, shareholder current account, benefits in kind, sale of shares: the owner-manager’s personal tax position and the company’s are decided together. Choices made for the company affect the owner-manager’s income tax and social levies.

Securing a transaction: advance rulings and tax compliance reviews

Before an unusual transaction, you can ask the tax authority for a formal position on how a tax provision applies to your facts. This is the advance ruling (rescrit) under article L. 80 B of the French Tax Procedure Code (LPF), which binds the tax authority if the request is complete and accurate. A tax compliance review (examen de conformité fiscale), carried out by an external provider, offers another form of comfort on ten control points.

  • Situations: restructuring, a preferential regime, uncertain characterization of income or of an activity, tax credits.
  • What the firm does: drafts the ruling request, chooses the right tax office, follows up on the answer and its scope.

Mergers, contributions, sales: one-off transactions

A merger, a partial contribution of assets, or a sale of shares or of a business (fonds de commerce) triggers several taxes at once (capital gains, registration duties, VAT, preferential regimes subject to conditions). The timing and the drafting of the deeds determine the tax treatment.

  • Situations: acquisitions, group reorganization, family succession or sale to a third party, contribution of shares to a holding company.
  • What the firm does: structures the transaction, applies for approval (agrément) or a ruling where needed, reviews the deeds for tax before signing.

Preventing tax risk before an audit

A preventive tax review looks at the positions an auditor would examine first: VAT, owner-manager pay, flows between group companies, compliance of the accounting entries file (FEC). An error found at this stage can be corrected by filing an amended return before the tax authority picks it up.

  • Situations: before a sale or a fundraising round, after changing chartered accountant or accounting software, on a first international transaction, on receipt of a request for information.
  • What the firm does: targeted risk review, a written memo ranking the issues to address, correction or ruling request as appropriate, preparation of the documents to present in an audit.

Your company is being audited

A notice of accounting audit opens a regulated procedure: the on-site audit is limited to three months for businesses whose turnover does not exceed the simplified regime thresholds (article L. 52 LPF), you are entitled to an adversarial exchange with the auditor, and you reply to the proposed reassessment within thirty days, which can be extended.

  • What the firm does: prepares the audit, drafts the written replies, handles appeals and litigation. The steps and time limits are set out on our tax audits and litigation page.
  • First step: schedule an appointment as soon as you receive the notice, before the auditor’s first visit. Our fee arrangements are set out openly.

Business owners, finance directors and chartered accountants: the firm meets you at 9 allées François Verdier in Toulouse or by video call, in English or French. For an initial analysis, schedule an appointment and tell us about the transaction or the letter you received, and its timetable.

Expertise

Our Expertise in Corporate Taxation

Corporate Income Tax and Tax Planning

Managing corporate income tax (CIT) is a recurring challenge for business owners.

It calls for a thorough command of the tax rules, to limit the tax burden without putting the company at risk. A poor accounting or legal choice can have serious consequences, while well-designed tax planning gives a real competitive edge.

  • Corporate income tax planning
  • Use of tax losses carried forward and depreciation
  • Setting up tax consolidation for groups
  • Salary versus dividends

Objectivereduce the tax burden lawfully while securing the position of the company and its managers.

VAT and Indirect Taxes

VAT is one of the most complex and most frequently audited taxes in France. A simple error in a return can lead to a reassessment, often with late-payment interest and penalties. Companies with international flows are particularly exposed.

We handle:

  • VAT returns and corrections
  • International transactions (imports, exports, cross-border services)
  • Real estate VAT and special regimes
  • Support in VAT reassessments and disputes

Close VAT monitoring helps avoid reassessments with serious consequences.

Restructurings and One-Off Transactions

When a company grows or reorganizes, the tax choices made in a merger, demerger or business transfer have major consequences for its future. A tax lawyer helps secure these transactions and anticipate later tax audits.

Our firm assists businesses with:

  • Mergers, demergers, partial contributions of assets
  • Setting up or transferring holding companies
  • Shareholder agreements and preferential regimes (article 210 A CGI, etc.)
  • Business transfers by gift or by sale

Each transaction is structured to benefit from the available tax regimes and avoid future risks.

Corporate Tax Audits and Litigation

A tax audit is always a sensitive moment for a company. It can put at risk not only its cash flow but also its reputation. An experienced tax lawyer helps you manage this stage and avoid disproportionate financial consequences.

In particular, we provide:

  • Assistance during accounting audits
  • Handling requests for information from the tax authority
  • Challenging tax reassessments
  • Appeals to the auditor’s superiors and litigation before the courts

Bringing in a tax lawyer early can help reduce or cancel a reassessment.

International Taxation and Transfer Pricing

With business increasingly global, international taxation matters to many companies. Cross-border flows, permanent establishments and transfer pricing are sensitive issues that need specific attention.

VV Avocat assists with:

  • Permanent establishment issues
  • Setting and documenting transfer prices
  • Applying international tax treaties
  • Advice to foreign groups based in Toulouse

The firm advises both subsidiaries of international groups and French companies operating abroad.

Sector-Specific Taxation and Special Cases

Some businesses face specific tax rules that call for in-depth knowledge. This applies in particular to innovative start-ups, property companies (SCIs), and self-employed professionals and freelancers.

Our firm offers tailored support for:

  • Taxation of start-ups and innovative companies
  • Research tax credit (CIR) and other relief schemes
  • Taxation of SCIs holding business premises
  • Taxation of self-employed professionals and freelancers

Why Choose VV Avocat for Your Corporate Taxation?

Choosing VV Avocat means working with a firm focused on corporate taxation, rooted in Toulouse with an international outlook.

Maître Vincent Vialard puts his experience at the service of business owners, entrepreneurs and investors, on everyday and strategic tax issues alike.

Each matter is handled in light of the company’s overall strategy (growth, succession, international expansion). The firm advises on the tax aspects of day-to-day operations, restructurings, tax audits and defense before the tax authority.

Key features of the corporate practice:

  • Group taxation: holding companies, tax consolidation, parent-subsidiary regime, intra-group transfer pricing.

  • Restructurings: mergers, contributions, demergers, sales, choice of the applicable tax regime.

  • Tax audits: preparation ahead of the audit, assistance during it, litigation before the courts.

  • International: tax treaties, permanent establishments, subsidiaries, matters handled in French or English.

VV Avocat supports business owners over the long term, on recurring decisions (tax regime, remuneration structure) and on one-off transactions (acquisition, fundraising, sale).

Corporate Tax Lawyer Toulouse
To Learn More

FAQ: Corporate Taxation

What Does a Tax Lawyer Add Compared with a Chartered Accountant?

The chartered accountant keeps the books and makes sure returns are compliant. The tax lawyer works on tax strategy, litigation and legal tax planning, in particular to secure complex transactions (restructurings, tax audits, international taxation).

As soon as a major decision is on the table: setting up a company, passing on the business, a merger, an acquisition, expanding abroad or receiving a tax audit notice.

Yes. Once you receive a proposed reassessment, you have a set period to reply and contest it. A tax lawyer in Toulouse can review the procedure, identify any irregularities and defend your interests before the tax authority and, if necessary, before the administrative court.

Common mistakes include poor VAT management, failing to plan ahead for a business transfer, mischaracterizing the owner-manager’s income and incomplete returns, all of which can lead to costly reassessments.

Yes. The firm regularly assists international groups, subsidiaries and expatriates with their French tax obligations: transfer pricing, tax treaties, taxation of subsidiaries and permanent establishments. Matters are handled in English as well as French, which makes cross-border cases easier to run.

The standard rate is 25%. A reduced rate of 15% applies to the first EUR 42,500 of taxable profit, provided turnover is below EUR 10 million and the capital is fully paid up and at least 75% held by individuals (or by companies that themselves meet these conditions). The firm checks that these conditions are met and secured, particularly within groups.

A ruling is a formal position taken by the tax authority on how a tax provision applies to your facts (article L. 80 B of the French Tax Procedure Code). Obtained before the transaction, it protects you against a later change of analysis, as long as the facts you set out are complete and accurate. It is useful before a restructuring, before applying a preferential regime or to settle how an activity should be characterized. The firm drafts the request and follows up on the answer.

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Further Reading