{"id":2161395,"date":"2026-11-01T23:36:03","date_gmt":"2026-11-01T22:36:03","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161395"},"modified":"2026-11-04T19:35:33","modified_gmt":"2026-11-04T18:35:33","slug":"tax-law-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/","title":{"rendered":"Tax Lawyer in Paris"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161395\" class=\"elementor elementor-2161395 elementor-2160730\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fd52a0 e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"7fd52a0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89b0043 elementor-widget elementor-widget-html\" data-id=\"89b0043\" data-element_type=\"widget\" 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.chess-knight{top:295px;height:340px}\n.chess-hero{height:820px;margin-bottom:28px}\n}\n\n@media(min-width:651px){.chess-field{clip-path:none;border-radius:0;mask-image:url(\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A\/\/www.w3.org\/2000\/svg%22%20viewBox%3D%220%200%201000%20650%22%20preserveAspectRatio%3D%22none%22%3E%3Cpath%20fill%3D%22white%22%20d%3D%22M38%2052H710Q740%2052%20740%2026Q740%200%20778%200H962Q1000%200%201000%2038V612Q1000%20650%20962%20650H38Q0%20650%200%20612V90Q0%2052%2038%2052Z%22\/%3E%3C\/svg%3E\");mask-size:100% 100%;mask-repeat:no-repeat}}\n\n\/* Groupes de pi\u00e8ces : cadrage large, texte d\u00e9gag\u00e9. *\/\n.chess-group .chess-preview .chess-knight{width:54%;right:0;height:580px;bottom:30px}\n@media(max-width:1000px) and (min-width:651px){.chess-group .chess-preview .chess-knight{width:52%;height:510px}}\n@media(max-width:650px){.chess-group .chess-preview .chess-knight{width:100%;right:0;top:310px;bottom:auto;height:320px}}\n\/* D\u00e9coupe initiale restaur\u00e9e : raccord concave arrondi, sans carte ajout\u00e9e. *\/\n@media(min-width:651px){\n .chess-intro{left:0;bottom:0;background:#f7f8f8;border-radius:0 35px 0 0;padding:30px 28px 25px 20px;max-width:36%}\n .chess-intro::before,.chess-intro::after{content:\"\";position:absolute;width:30px;height:30px;pointer-events:none;background:transparent}\n .chess-intro::before{left:0;top:-30px;border-radius:0 0 0 30px;box-shadow:0 15px 0 0 #f7f8f8}\n .chess-intro::after{right:-30px;bottom:0;border-radius:0 0 0 30px;box-shadow:0 15px 0 0 #f7f8f8}\n .chess-heading{top:115px}\n}\n@media(max-width:1000px) and (min-width:651px){.chess-intro{max-width:43%}.chess-heading{top:145px}}\n@media(min-width:651px){\n .chess-intro::before,.chess-intro::after{border-radius:0;box-shadow:none;background:radial-gradient(circle at 100% 0,transparent 29.5px,#f7f8f8 30px)}\n}\n\/* Raccords concaves : carr\u00e9 de masque complet, sans bord ext\u00e9rieur parasite. *\/\n@media(min-width:651px){\n .chess-intro::before,.chess-intro::after{\n  width:32px;height:32px;\n  background:radial-gradient(circle at 100% 0,transparent 31.5px,#f7f8f8 32px);\n }\n .chess-intro::before{top:-32px;left:0}\n .chess-intro::after{right:-32px;bottom:0}\n}\n\/* Raccord progressif entre la landing et les domaines d\u2019intervention. *\/\nbody:has(.chess-preview) .elementor-754 > .elementor-element-4fdc5e4{\n background:linear-gradient(180deg,#f7f8f8 0px,rgba(247,248,248,.85) 45px,rgba(247,248,248,0) 190px) !important;\n}\n\n\/* Transition du blanc du menu vers le gris de la landing. *\/\n.chess-preview{background:linear-gradient(180deg,#fff 0px,#f7f8f8 120px)!important}\n\n\/* Proposition B \u2014 composition d\u00e9cal\u00e9e. Header et charte partag\u00e9s inchang\u00e9s. *\/\n@media (max-width:650px) {\n  .mobile-study-b .chess-hero {\n    height:650px;\n    margin-bottom:12px;\n    overflow:visible;\n  }\n  .mobile-study-b .chess-heading {\n    inset:0 auto auto 8px;\n    width:calc(100% - 16px);\n    max-width:none;\n  }\n  .mobile-study-b .chess-heading h1 {\n    font-family:Lato,Arial,sans-serif!important;\n    font-weight:900!important;\n    font-size:clamp(43px,13.4vw,56px)!important;\n    line-height:.97!important;\n    letter-spacing:-.045em!important;\n  }\n  .mobile-study-b .chess-title-paris {\n    margin-top:0;\n    font-size:1em;\n    letter-spacing:-.045em;\n  }\n  .mobile-study-b .chess-motto {\n    width:115px;\n    margin:37px 0 0;\n    font-size:14px;\n    line-height:1.9;\n    letter-spacing:.015em;\n  }\n  \/* Un seul fond : la d\u00e9coupe porte sur son alpha, jamais sur le d\u00e9grad\u00e9. *\/\n  .mobile-study-b .chess-field {\n    inset:229px 0 155px 0;\n    border-radius:0;\n    clip-path:none;\n    background:linear-gradient(155deg,#e8f0f9,#d6e6f4 60%,#e7eaf2);\n    -webkit-mask-image:url(\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201000%20304%22%20preserveAspectRatio%3D%22none%22%3E%3Cpath%20fill%3D%22white%22%20d%3D%22M555%200H930Q1000%200%201000%2024V277Q1000%20304%20921%20304H73Q0%20304%200%20279V191Q0%20166%2073%20166H288Q370%20166%20370%20138V64Q370%200%20555%200Z%22%2F%3E%3C%2Fsvg%3E\");\n    mask-image:url(\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201000%20304%22%20preserveAspectRatio%3D%22none%22%3E%3Cpath%20fill%3D%22white%22%20d%3D%22M555%200H930Q1000%200%201000%2024V277Q1000%20304%20921%20304H73Q0%20304%200%20279V191Q0%20166%2073%20166H288Q370%20166%20370%20138V64Q370%200%20555%200Z%22%2F%3E%3C%2Fsvg%3E\");\n    -webkit-mask-size:100% 100%;\n    mask-size:100% 100%;\n    -webkit-mask-repeat:no-repeat;\n    mask-repeat:no-repeat;\n  }\n  .mobile-study-b .chess-field::before,\n  .mobile-study-b .chess-field::after {\n    content:none;\n    display:none;\n  }\n  .mobile-study-b .chess-knight {\n    top:193px;\n    bottom:auto;\n    right:-7px;\n    width:66%;\n    height:302px;\n    object-fit:contain;\n    object-position:center bottom;\n    filter:drop-shadow(7px 16px 13px #243d6225);\n  }\n  .mobile-study-b .chess-intro {\n    top:511px;\n    bottom:auto;\n    left:8px;\n    width:calc(100% - 16px);\n    max-width:none;\n    padding:0;\n    border-radius:0;\n    background:transparent;\n  }\n  .mobile-study-b .chess-intro::before,\n  .mobile-study-b .chess-intro::after { display:none; }\n  .mobile-study-b .chess-intro-label {\n    font-size:9px;\n    letter-spacing:.15em;\n  }\n  .mobile-study-b .chess-intro p {\n    max-width:320px;\n    margin:9px 0 19px;\n    font-size:13px;\n    line-height:1.5;\n  }\n}\n@media (min-width:480px) and (max-width:650px) {\n  .mobile-study-b .chess-motto { margin-top:25px; }\n  .mobile-study-b .chess-knight { width:60%;height:300px;top:195px; }\n}\n@media (max-width:360px) {\n  .mobile-study-b .chess-motto { width:100px;font-size:12px;line-height:2.1; }\n  .mobile-study-b .chess-knight { width:64%; }\n}\n\n\/* Trois placements locaux : typo, image, contours et CTA de B conserv\u00e9s. *\/\n@media(max-width:650px){\n .mobile-study-b1{--title-shift:12px;--motto-top:238px}\n .mobile-study-b2{--title-shift:20px;--motto-top:258px}\n .mobile-study-b3{--title-shift:28px;--motto-top:278px}\n .mobile-study-b1 .chess-heading,.mobile-study-b2 .chess-heading,.mobile-study-b3 .chess-heading{top:var(--title-shift)}\n .mobile-study-b1 .chess-motto,.mobile-study-b2 .chess-motto,.mobile-study-b3 .chess-motto{position:absolute;top:calc(var(--motto-top) - var(--title-shift));left:0;margin:0}\n}\n\/* B2 valid\u00e9e : r\u00e9server toute la hauteur du CTA et de son halo. *\/\n@media(max-width:650px){\n .mobile-study-b2 .chess-hero{height:700px}\n .mobile-study-b2 .chess-field{bottom:auto;height:266px}\n}\n\n\/* \u00c9tudes mobiles uniquement ; menu et logo natifs, disposition plus compacte. *\/\n@media(max-width:650px){\n body:has(.fr-chess) .elementor-location-header{height:110px!important;min-height:110px!important}\n body:has(.fr-chess) .navo{position:relative!important;top:auto!important;left:auto!important;width:100%!important;height:110px!important;min-height:110px!important;padding:0 20px!important;margin:0!important;display:grid!important;grid-template-columns:1fr auto!important;grid-template-rows:72px 32px!important;gap:0!important;align-items:center!important;background:linear-gradient(#fff,#f7f8f8)!important;backdrop-filter:none!important}\n body:has(.fr-chess) .navo .elementor-element-26e7aca4{display:flex!important;visibility:visible!important;grid-area:1\/1;min-height:0!important;width:110px!important;padding:0!important;margin:0!important}\n body:has(.fr-chess) .navo .elementor-element-5176e41b{width:105px!important;margin:0!important;padding:0!important}\n body:has(.fr-chess) .navo .elementor-element-5176e41b img{width:105px!important;height:62px!important;object-fit:contain!important}\n body:has(.fr-chess) .navo .elementor-element-7f9425b9{display:contents!important}\n body:has(.fr-chess) .navo .elementor-element-68cc9a0{grid-area:2\/1\/3\/3;width:100%!important;margin:0!important;padding:0!important}\n body:has(.fr-chess) .navo .wpml-ls{width:100%!important;padding:0!important}\n body:has(.fr-chess) .navo .wpml-ls ul{display:flex!important;justify-content:center!important;gap:11px!important;align-items:center!important;padding:0!important;margin:0!important}\n body:has(.fr-chess) .navo .wpml-ls li{padding:0!important;margin:0!important}\n body:has(.fr-chess) .navo .wpml-ls a{padding:4px!important}\n body:has(.fr-chess) .navo .wpml-ls img{width:16px!important;height:11px!important}\n body:has(.fr-chess) .navo .elementor-element-2b355485{grid-area:1\/2;width:auto!important;margin:0!important;padding:0!important}\n body:has(.fr-chess) .navo .elementor-element-2b355485 a{display:grid!important;place-items:center!important;width:43px!important;height:43px!important;padding:0!important;border-radius:14px!important}\n body:has(.fr-chess) .navo .elementor-element-2b355485 svg{width:22px!important;height:22px!important}\n .chess-preview.mobile-study{padding:28px 16px 0!important;background:#f7f8f8!important;display:flow-root}\n .mobile-study .chess-knight{max-width:none}\n .mobile-study .chess-cta{max-width:calc(100vw - 64px)!important}\n .mobile-study .chess-intro-label{color:#6b747c}\n .mobile-study .chess-intro p{color:#40464a}\n}\n@media(max-width:650px){body:has(.fr-chess) .navo.elementor-sticky__spacer{display:none!important}}\n\nbody:has(.fr-chess) .navo{visibility:visible!important;opacity:1!important;animation:none!important;transform:none!important}\nbody:has(.fr-chess) .fr-hero-wrapper,body:has(.fr-chess) .fr-hero-widget{padding:0!important;margin:0!important;width:100%!important;max-width:none!important;gap:0!important}\nbody:has(.fr-chess) .fr-hero-widget>.elementor-widget-container{margin:0!important;padding:0!important}\nbody:has(.fr-chess) .fr-chess{display:flow-root}\nbody:has(.fr-chess) .fr-chess .chess-heading h1{font-size:clamp(45px,5.2vw,80px)!important;line-height:1!important}\nbody:has(.fr-chess) .fr-chess .chess-heading{top:112px;max-width:54%}\nbody:has(.fr-chess) .fr-chess .chess-knight{width:48%;height:640px;right:3%;bottom:0;top:auto;object-fit:contain}\nbody:has(.fr-chess) .fr-chess .chess-motto{font-size:clamp(16px,1.6vw,25px)}\nbody:has(.fr-chess) #fr-contact-form{scroll-margin-top:110px}\n@media(max-width:650px){\n body:has(.fr-chess) [data-elementor-type=\"header\"]{height:110px!important;min-height:110px!important}\n body:has(.fr-chess) .fr-chess .chess-heading{top:20px;max-width:none}\n body:has(.fr-chess) .fr-chess .chess-heading h1{font-size:clamp(37px,11.9vw,50px)!important;line-height:.97!important}\n body:has(.fr-chess) .fr-chess .chess-knight{top:193px;bottom:auto;right:-7px;width:66%;height:302px}\n body:has(.fr-chess) .fr-chess .chess-motto{font-size:12px;width:120px;line-height:2.1;top:238px}\n body:has(.fr-chess) .fr-chess .chess-intro{max-width:none}\n}\n@media(min-width:651px){\nbody:has(.fr-chess) [data-elementor-type=\"header\"]{height:80px!important;min-height:80px!important}\nbody:has(.fr-chess) .navo{height:80px!important;padding:0 32px!important;background:linear-gradient(#fff,#f7f8f8)!important}\nbody:has(.fr-chess) .navo .elementor-element-26e7aca4{width:125px!important;min-width:125px!important}\nbody:has(.fr-chess) .navo .elementor-element-5176e41b{width:110px!important}\nbody:has(.fr-chess) .navo .elementor-element-5176e41b img{width:110px!important;height:65px!important;object-fit:contain!important}\nbody:has(.fr-chess) .fr-chess{padding-top:30px}\n}\n\/* Le header natif FR est hors flux : r\u00e9server sa hauteur dans chaque copie. *\/\n@media(max-width:650px){body:has(.fr-chess) .chess-preview.mobile-study{padding-top:138px!important}}\n@media(min-width:651px){body:has(.fr-chess) .fr-chess{padding-top:80px!important}}\nbody:has(.fr-chess) .navo .elementor-invisible{visibility:visible!important;opacity:1!important;animation:none!important}\n\n@media(max-width:650px){body:has(.fr-chess):not(.home) .chess-preview.mobile-study{padding-top:28px!important}}\n@media(min-width:651px){body:has(.fr-chess):not(.home) .fr-chess{padding-top:0!important}}\n\/* Contenir les carrousels et le footer copi\u00e9s dans la largeur de pr\u00e9visualisation. *\/\n\n@media(max-width:650px){body:has(.fr-chess) .kcf-hero-inner{min-width:0!important;max-width:100%!important}body:has(.fr-chess) .kcf-wrap{min-width:0!important;max-width:100%!important}}\n\/* Raccord menu blanc vers fond gris, sans bande de couleur \u00e0 la jonction. *\/\n@media(max-width:650px){body:has(.fr-chess) .kcf-hero-text,body:has(.fr-chess) .kcf-hero-form{min-width:0!important;width:100%!important;max-width:100%!important}body:has(.fr-chess) .kcf-hero-title,body:has(.fr-chess) .kcf-hero-title-main{white-space:normal!important;overflow-wrap:anywhere}}@media(max-width:650px){body:has(.fr-chess) .hk-footer-avocat{max-width:100%!important}body:has(.fr-chess) .hk-footer-avocat img{max-width:100%!important}}body:has(.fr-chess) .elementor-element-7817ac8,body:has(.fr-chess) .elementor-element-7f97ff5,body:has(.fr-chess) .elementor-element-62048c2{background-image:linear-gradient(180deg,#f7f8f8 0px,rgba(247,248,248,.85) 45px,rgba(247,248,248,0) 200px)!important}body:has(.fr-chess) .elementor-element-da753e9{background-image:linear-gradient(180deg,#f7f8f8 0px,rgba(247,248,248,.85) 45px,rgba(247,248,248,0) 200px),linear-gradient(180deg,#f5f4f8 0%,#e4eef9 100%)!important}body:has(.fr-chess) .navo{background:#fff!important}\nbody:has(.fr-chess) .fr-chess{background:linear-gradient(180deg,#fff 0px,#f7f8f8 130px)!important}\n\nbody:has(.fr-chess) .elementor-element-b8c5a8a,body:has(.fr-chess) .elementor-element-5abe9b0,body:has(.fr-chess) .elementor-element-6667b04,body:has(.fr-chess) .elementor-element-b003989,body:has(.fr-chess) .elementor-element-990a523,body:has(.fr-chess) .elementor-element-c9f42ee,body:has(.fr-chess) .elementor-element-263bc05,body:has(.fr-chess) .elementor-element-6cc331c{padding:0!important;margin:0!important;width:100%!important;max-width:none!important;gap:0!important}\nbody:has(.fr-chess) .navo{background:#fff!important}body:has(.fr-chess) .fr-chess{background:linear-gradient(180deg,#fff 0px,#f7f8f8 130px)!important}\n@media(max-width:650px){body.home:has(.fr-chess) #content{padding-top:0!important}body.home:has(.fr-chess) .chess-preview.mobile-study{padding-top:138px!important}body:not(.home):has(.fr-chess) .chess-preview.mobile-study{padding-top:28px!important}}\nbody:has(.fr-chess) .chess-preview.mobile-study{background:linear-gradient(180deg,#fff 0px,#fff 110px,#f7f8f8 230px)!important}\n@media(max-width:650px){body.fr-hero-visible .kohen-avis-floating{visibility:hidden!important;pointer-events:none!important}}\n\nbody:has(.fr-chess) .elementor-element-7fd52a0,body:has(.fr-chess) .elementor-element-89b0043{padding:0!important;margin:0!important;width:100%!important;max-width:none!important;gap:0!important}\nbody:has(.fr-chess) .elementor-element-dd1953d{background-image:linear-gradient(180deg,#f7f8f8 0px,rgba(247,248,248,.85) 45px,rgba(247,248,248,0) 200px)!important}\nbody.page-id-1915254 .fr-chess .chess-heading h1{font-size:clamp(42px,4.8vw,74px)!important}\nbody.page-id-1915254 .fr-chess .chess-knight{width:53%;height:530px;bottom:30px;right:0;object-fit:contain}\n@media(max-width:650px){body.page-id-1915254 .fr-chess .chess-heading h1{font-size:clamp(35px,10.8vw,47px)!important}body.page-id-1915254 .fr-chess .chess-knight{top:265px;height:230px;width:85%;right:0;bottom:auto}}\n<\/style><div class=\"chess-preview fr-chess mobile-study mobile-study-b mobile-study-b2\">\n<section aria-labelledby=\"chess-title\" class=\"chess-hero\">\n<div aria-hidden=\"true\" class=\"chess-field\"><\/div>\n<div class=\"chess-heading\"><h1 id=\"chess-title\"><span class=\"chess-title-back\">Tax<\/span>\n<span class=\"chess-title-front\">lawyer<\/span>\n<span class=\"chess-title-front\">in<\/span>\n<span class=\"chess-title-paris\">Paris<\/span>\n<\/h1><p class=\"chess-motto\">Anticipate. <span>Structure.<\/span> Defend.<\/p><\/div>\n<img decoding=\"async\" alt=\"Chess knight opening onto black pieces, an image of the tax strategy behind a transaction\" class=\"chess-knight\" fetchpriority=\"high\" src=\"\/wp-content\/uploads\/2026\/09\/kohen-fr-affaires-hero.webp\"\/>\n<div class=\"chess-intro\"><span class=\"chess-intro-label\">YOUR TRANSACTION.<\/span><p>Sale, gift, inheritance, holding company: describe the transaction to a tax lawyer in Paris before you sign it.<\/p><a class=\"chess-cta\" href=\"#kcf-1form\"><span class=\"chess-cta-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" viewbox=\"0 0 24 24\"><rect height=\"14\" rx=\"2\" width=\"18\" x=\"3\" y=\"5\"><\/rect><path d=\"m3 6 9 7 9-7\"><\/path><\/svg><\/span><span class=\"chess-cta-text\">Go to the form<\/span><\/a><\/div>\n<\/section>\n<\/div><script id=\"fr-hero-widgets-20260920\">(()=>{const h=document.querySelector('.fr-chess');if(!h||!('IntersectionObserver' in window))return;const mq=matchMedia('(max-width:650px)');let inside=true;const sync=()=>document.body.classList.toggle('fr-hero-visible',mq.matches&&inside);new IntersectionObserver(e=>{inside=e[0].isIntersecting;sync()},{threshold:0}).observe(h);mq.addEventListener('change',sync);sync()})();<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5f3c09 e-con-full e-ecs-flex e-flex e-con 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100%);color:#1F4FA8;font-family:inherit;font-size:14px;font-weight:600;letter-spacing:.01em;line-height:1.2;text-decoration:none;transition:border-color .2s ease,box-shadow .2s ease,transform .2s ease}.knp a.knp__videos svg{flex:0 0 auto;display:block}.knp a.knp__videos:hover{background:linear-gradient(135deg,#FFFFFF 0%,#DCEAFB 100%);border-color:#1F4FA8;color:#1F4FA8;box-shadow:0 6px 18px rgba(31,79,168,.14);transform:translateY(-1px)}.knp a.knp__videos:focus-visible{outline:2px solid #1F4FA8;outline-offset:3px}.kcv-press.knp{display:flex;flex-wrap:wrap;justify-content:center;align-items:center;column-gap:14px}.kcv-press.knp>.kcv-press-t,.kcv-press.knp>.knp__watchlink{flex:0 0 auto}.kcv-press.knp>.knp__piste{flex:0 0 100%}.kcv-press.knp p.knp__watchlink{margin:0 0 2px;padding:0;line-height:17px}.kcv-press.knp a.knp__videos{gap:5px;padding:0;border:0;border-radius:0;background:none;box-shadow:none;font-size:11.5px;letter-spacing:.02em;line-height:17px;transform:none}.kcv-press.knp a.knp__videos:hover{background:none;box-shadow:none;transform:none}.kcv-press.knp a.knp__videos:hover span{text-decoration:underline;text-underline-offset:3px}.kcv-press.knp a.knp__videos svg{width:13px;height:13px}.knp .knp__vc{display:none}@media (max-width:900px){.kcv-press.knp .knp__vl{display:none}.kcv-press.knp .knp__vc{display:inline}}@media (prefers-reduced-motion:reduce){.knp a.knp__videos{transition:none}.knp a.knp__videos:hover{transform:none}}<\/style><p class=\"knp__watchlink\"><a class=\"knp__videos\" href=\"https:\/\/kohenavocats.fr\/en\/media\/\" aria-label=\"View the videos and their transcripts\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 20 20\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"10\" cy=\"10\" r=\"9\" fill=\"#1F4FA8\"\/><path d=\"M8.3 6.4v7.2l5.6-3.6z\" fill=\"#fff\"\/><\/svg><span class=\"knp__vl\">View the videos and their transcripts<\/span><span class=\"knp__vc\">Videos<\/span><\/a><\/p>\n<div class=\"knp__piste\">\n<ul class=\"knp__ruban\" role=\"list\">\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-2\" aria-haspopup=\"dialog\" aria-label=\"France 2: watch the report featuring Hassan Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-2.svg\" alt=\"France 2\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"tf1\" aria-haspopup=\"dialog\" aria-label=\"TF1: watch the news excerpt featuring Hassan Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/tf1.svg\" alt=\"TF1\" style=\"--h:36px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-tv\" aria-haspopup=\"dialog\" aria-label=\"France T\u00e9l\u00e9visions: watch the excerpt featuring Reda Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-tv.svg\" alt=\"France T\u00e9l\u00e9visions\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"bfm\" aria-haspopup=\"dialog\" aria-label=\"BFMTV: watch the excerpt featuring Reda Kohen\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/bfm.svg\" alt=\"BFMTV\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-point\" aria-haspopup=\"dialog\" aria-label=\"Le Point: see the 2 publications\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-point.svg\" alt=\"Le Point\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-figaro\" aria-haspopup=\"dialog\" aria-label=\"Le Figaro Immobilier: see the 3 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-figaro.svg\" alt=\"Le Figaro\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"liberation\" aria-haspopup=\"dialog\" aria-label=\"Lib\u00e9ration: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/liberation.svg\" alt=\"Lib\u00e9ration\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"les-echos\" aria-haspopup=\"dialog\" aria-label=\"Les Echos: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/les-echos.svg\" alt=\"Les Echos\" style=\"--h:23px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"20-minutes\" aria-haspopup=\"dialog\" aria-label=\"20 Minutes: see the 12 publications\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/20-minutes.svg\" alt=\"20 Minutes\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"ouest-france\" aria-haspopup=\"dialog\" aria-label=\"Ouest-France: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/ouest-france.svg\" alt=\"Ouest-France\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"franceinfo\" aria-haspopup=\"dialog\" aria-label=\"franceinfo: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/franceinfo.svg\" alt=\"franceinfo\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-fr\" aria-haspopup=\"dialog\" aria-label=\"actu.fr: see the 3 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-fr.svg\" alt=\"actu.fr\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"marie-claire\" aria-haspopup=\"dialog\" aria-label=\"Marie Claire: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/marie-claire.svg\" alt=\"Marie Claire\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"femme-actuelle\" aria-haspopup=\"dialog\" aria-label=\"Femme Actuelle: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/femme-actuelle.svg\" alt=\"Femme Actuelle\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"psychologies\" aria-haspopup=\"dialog\" aria-label=\"Psychologies: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/psychologies.svg\" alt=\"Psychologies\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"wikipedia\" aria-haspopup=\"dialog\" aria-label=\"Wikipedia: view the 4 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/wikipedia.svg\" alt=\"Wikipedia\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"data-gouv\" aria-haspopup=\"dialog\" aria-label=\"data.gouv.fr: view the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/data-gouv.svg\" alt=\"data.gouv.fr\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"leboncoin\" aria-haspopup=\"dialog\" aria-label=\"Leboncoin: view the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/leboncoin.svg\" alt=\"Leboncoin\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"pappers\" aria-haspopup=\"dialog\" aria-label=\"Pappers: view the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/pappers.svg\" alt=\"Pappers\" style=\"--h:25px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"laforet\" aria-haspopup=\"dialog\" aria-label=\"Lafor\u00eat Montesson: view the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/laforet.svg\" alt=\"Lafor\u00eat\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"economie-matin\" aria-haspopup=\"dialog\" aria-label=\"\u00c9conomie Matin: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/economie-matin.jpg\" alt=\"\u00c9conomie Matin\" style=\"--h:24px;mix-blend-mode:multiply\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/lexbase.png\" alt=\"Lexbase\" style=\"--h:20px\" decoding=\"async\"><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"awwwards\" aria-haspopup=\"dialog\" aria-label=\"Awwwards: view the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/awwwards.svg\" alt=\"Awwwards\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"la-voix-du-nord\" aria-haspopup=\"dialog\" aria-label=\"La Voix du Nord: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/la-voix-du-nord.svg\" alt=\"La Voix du Nord\" style=\"--h:17px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"sortir-a-paris\" aria-haspopup=\"dialog\" aria-label=\"Sortir \u00e0 Paris: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/sortir-a-paris.png\" alt=\"Sortir \u00e0 Paris\" style=\"--h:40px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" 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d\u00e9noncent le \u00ab pi\u00e8ge de l'indivision \u00bb qui se referme sur les victimes de divorces tr\u00e8s conflictuels\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/elles-denoncent-le-piege-de-l-indivision-qui-se-referme-sur-les-victimes-de-divorces-tres-conflictuels-20260728\",\"citation\":\"Tant que le pr\u00eat n'est pas rembours\u00e9, ren\u00e9goci\u00e9 ou d\u00e9solidaris\u00e9 avec l'accord de la banque, l'engagement bancaire continue.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Sa maison est fissur\u00e9e \u00e0 cause de la s\u00e9cheresse, la justice le rend responsable\",\"date\":\"2026-06-18\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/sa-maison-est-fissuree-a-cause-de-la-secheresse-la-justice-le-rend-responsable-20260618\",\"citation\":\"C'est \u00e0 l'assur\u00e9, demandeur \u00e0 l'indemnisation, de rapporter la preuve qu'il a satisfait \u00e0 cette obligation ou que de telles mesures \u00e9taient 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conseille sur son site Internet de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"Les Echos\",\"paraphrase\":true}]},\"ouest-france\":{\"nom\":\"Ouest-France\",\"articles\":[{\"titre\":\"Elle a laiss\u00e9 son fils b\u00e2tir sa maison au fond de son terrain, sans rien signer chez le notaire : 20 ans plus tard, \u00e0 la succession, la maison n'\u00e9tait pas \u00e0 lui\",\"date\":\"2026-10-06\",\"url\":\"https:\/\/pause-maison.ouest-france.fr\/elle-a-laisse-son-fils-batir-sa-maison-au-fond-de-son-terrain-sans-rien-signer-chez-le-notaire-20-ans-plus-tard-a-la-succession-la-maison-n-etait-pas-a-lui\",\"citation\":\"Selon le cabinet Kohen Avocats, cinq informations doivent \u00eatre r\u00e9unies avant toute analyse.\",\"auteur\":\"Pause Maison, Ouest-France\",\"paraphrase\":true},{\"titre\":\"Auchan devient Lidl : ce que change (ou pas) votre cr\u00e9dit Oney en 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Kohen\"},{\"titre\":\"\u00ab Pour renouer le dialogue c'est rat\u00e9 \u00bb : le sermon du pr\u00e9fet des Hauts-de-Seine aux parents d'\u00e9l\u00e8ves casseurs ne passe pas\",\"date\":\"2026-10-06\",\"url\":\"https:\/\/actu.fr\/ile-de-france\/nanterre_92050\/pour-renouer-le-dialogue-c-est-rate-le-sermon-du-prefet-des-hauts-de-seine-aux-parents-d-eleves-casseurs-ne-passe-pas_64886890.html\",\"citation\":\"Aucun texte ne donne au pr\u00e9fet le pouvoir de convoquer les parents d'un mineur.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"C\u00e9dric Jubillar surpris en plein acte sexuel au parloir : que dit vraiment la loi et ce qu'il risque\",\"date\":\"2026-09-27\",\"url\":\"https:\/\/actu.fr\/societe\/cedric-jubillar-surpris-en-plein-acte-sexuel-au-parloir-que-dit-vraiment-la-loi-et-ce-qu-il-risque_64844675.html\",\"citation\":\"Un confinement ou une mise en cellule disciplinaire de plusieurs jours, parfois assortie du sursis.\",\"auteur\":\"Me Hassan Kohen\"}]},\"marie-claire\":{\"nom\":\"Marie Claire\",\"articles\":[{\"titre\":\"Des plafonds de 31 et 62 jours : tout comprendre \u00e0 la nouvelle r\u00e9forme des arr\u00eats de travail\",\"date\":\"2026-09-01\",\"url\":\"https:\/\/www.marieclaire.fr\/reforme-arret-de-travail-septembre-2026-plafonds-droits-salaries,1519083.asp\",\"citation\":\"Pour une pathologie longue, l'arr\u00eat initial sera suivi de prolongations successives, chacune r\u00e9\u00e9valu\u00e9e par le praticien.\",\"auteur\":\"Me Hassan Kohen\"}]},\"psychologies\":{\"nom\":\"Psychologies\",\"articles\":[{\"titre\":\"Ce changement dans la loi sur le consentement pourrait tout changer pour les victimes de viol, et voici pourquoi\",\"date\":\"2025-06-18\",\"url\":\"https:\/\/www.psychologies.com\/actualites\/societe\/changement-loi-consentement-pourrait-tout-changer-victimes-viol-604168\",\"citation\":\"[\u2026] la charge de la preuve incombe \u00e0 l'accusation, et le doute doit syst\u00e9matiquement profiter 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fra\u00eechement isol\u00e9s juste pour y faire entrer la lumi\u00e8re : un an plus tard, c\u2019est la mairie qui a tout recompt\u00e9\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/maison.20minutes.fr\/mm151832-jai-fait-percer-le-toit-de-mes-combles-fraichement-isoles-juste-pour-y-faire-entrer-la-lumiere-un-an-plus-tard-cest-la-mairie-qui-a-tout-recompte\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true}]},\"wikipedia\":{\"nom\":\"Wikip\u00e9dia\",\"articles\":[{\"titre\":\"Rupture conventionnelle du contrat de travail\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Rupture_conventionnelle_du_contrat_de_travail\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab La rupture conventionnelle \u00e0 l'\u00e9preuve de la loi du 11 juin 2026 : l'inflexion d'un dispositif entre libert\u00e9 contractuelle et ma\u00eetrise des deniers publics 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s maintenant\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/www.economiematin.fr\/bail-nouveau-2026-proprietaires-anticiper\",\"citation\":\"Sur le d\u00e9cret n\u00b0 2026-596 du 7 juillet 2026, l'article renvoie \u00e0 l'analyse publi\u00e9e par le cabinet.\",\"auteur\":\"\u00c9conomie Matin\",\"paraphrase\":true}]},\"la-voix-du-nord\":{\"nom\":\"La Voix du Nord\",\"articles\":[{\"titre\":\"Que risquent les personnes qui ach\u00e8tent des objets vol\u00e9s le 17 octobre ?\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/www.lavoixdunord.fr\/1747700\/article\/2026-10-19\/que-risquent-les-personnes-qui-achetent-des-objets-voles-le-17-octobre\",\"citation\":\"L\u2019infraction suppose la connaissance de l\u2019origine : savoir que l\u2019objet provient d\u2019un vol.\",\"auteur\":\"Me Hassan Kohen\"}]},\"sortir-a-paris\":{\"nom\":\"Sortir \u00e0 Paris\",\"articles\":[{\"titre\":\"Manifestation du 24 octobre \u00e0 Paris : parcours, nouvelles stations ferm\u00e9es, les infos\",\"date\":\"2026-10-20\",\"url\":\"https:\/\/www.sortiraparis.com\/actualites\/a-paris\/articles\/355171-manifestation-du-24-octobre-a-paris-parcours-nouvelles-stations-fermees-les-infos\",\"citation\":\"Sur le d\u00e9lai de d\u00e9claration d\u2019une manifestation \u00e0 Paris, l\u2019article renvoie \u00e0 l\u2019analyse du cabinet, pr\u00e9sent\u00e9 comme \u00ab un avocat p\u00e9naliste parisien \u00bb.\",\"auteur\":\"Sortir \u00e0 Paris\",\"paraphrase\":true}]},\"science-et-vie\":{\"nom\":\"Science \\u0026 Vie\",\"articles\":[{\"titre\":\"Canicule : sans climatisation, ces quelques gestes simples permettraient de faire chuter la temp\u00e9rature de votre logement\",\"date\":\"2026-07-07\",\"url\":\"https:\/\/www.science-et-vie.com\/nature-et-environnement\/climat\/canicule-sans-climatisation-quelques-gestes-simples-permettraient-de-faire-chuter-la-temperature-de-votre-logement-247975.html\",\"citation\":\"L\u2019article renvoie \u00e0 deux analyses du cabinet : l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse ?\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/www.frandroid.com\/produits-android\/maison-connectee\/climatiseur\/3196305_goutte-a-goutte-et-inondation-que-faire-quand-la-climatisation-du-voisin-ruine-votre-terrasse\",\"citation\":\"L\u2019article renvoie \u00e0 la grille de lecture juridique publi\u00e9e par le cabinet sur les condensats de climatisation en copropri\u00e9t\u00e9.\",\"auteur\":\"Frandroid\",\"paraphrase\":true}]},\"magicmaman\":{\"nom\":\"Magicmaman\",\"articles\":[{\"titre\":\"Vous vivez en immeuble et vous n\u2019avez toujours pas de chauffage cet automne ? Voil\u00e0 pourquoi\",\"date\":\"2026-10-25\",\"url\":\"https:\/\/www.magicmaman.com\/vous-vivez-en-immeuble-et-vous-n-avez-toujours-pas-de-chauffage-cet-automne-voila-pourquoi,3787269.asp\",\"citation\":\"Cette date nationale n\u2019existe pas. La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"selectra\":{\"nom\":\"Selectra\",\"articles\":[{\"titre\":\"Reflet des panneaux solaires du voisin : l\u2019argument qui a d\u00e9j\u00e0 fait condamner un propri\u00e9taire \u00e0 les retirer\",\"date\":\"2026-09-24\",\"url\":\"https:\/\/selectra.info\/energie\/actualites\/marche\/panneaux-solaires-voisin-eblouissement\",\"citation\":\"Sur l\u2019arr\u00eat de la cour d\u2019appel de N\u00eemes du 3 avril 2025 (n\u00b0 22\/02456), l\u2019article renvoie \u00e0 l\u2019analyse publi\u00e9e par le cabinet.\",\"auteur\":\"Selectra\",\"paraphrase\":true}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. Chi vende picconi decide di comprare la miniera\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/startupitalia.eu\/tech\/tredici-miliardi-per-unazienda-sconosciuta-ecco-su-cosa-si-basa-la-scommessa-di-nvidia-con-hugging-face\/\",\"citation\":\"Come ha ricostruito l\u2019avvocato parigino Reda Kohen, la competenza di Bruxelles non dipende dal prezzo ma dai fatturati delle parti.\",\"auteur\":\"StartupItalia\",\"paraphrase\":true}]},\"beincrypto\":{\"nom\":\"BeInCrypto\",\"articles\":[{\"titre\":\"France Wants to Tax Crypto Holders Before They Sell\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/beincrypto.com\/france-crypto-exit-tax-unsold-gains\/\",\"citation\":\"Left-wing deputy Nicolas Sansu filed it with 16 co-signers, and the National Assembly\u2019s finance committee adopted it on October 8, according to a Paris law firm.\",\"auteur\":\"BeInCrypto\",\"paraphrase\":true}]},\"kucoin\":{\"nom\":\"KuCoin\",\"articles\":[{\"titre\":\"France Proposes Exit Tax on Crypto Holders with Over \u20ac800,000 in Unrealized Gains\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/www.kucoin.com\/news\/flash\/france-proposes-exit-tax-on-crypto-holders-with-over-800-000-in-unrealized-gains\",\"citation\":\"Left-wing deputy Nicolas Sansu filed it with 16 co-signers, and the National Assembly\u2019s finance committee adopted it on October 8, according to a Paris law firm.\",\"auteur\":\"KuCoin\",\"paraphrase\":true}]},\"finst\":{\"nom\":\"Finst\",\"articles\":[{\"titre\":\"France Wants to Tax Crypto Before You Sell\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/news.finst.com\/en\/articles\/france-wants-to-tax-crypto-before-sale\",\"citation\":\"According to a Paris law firm, the National Assembly's finance committee approved the plan on October 8.\",\"auteur\":\"Finst\",\"paraphrase\":true}]}}<\/script>\n<script nowprocket data-no-optimize=\"1\" data-no-defer=\"1\">\n(function(){\nvar EN=!\/^fr\/i.test(document.documentElement.lang||'fr');\nvar 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style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">REAL ESTATE TAX<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/property-vat-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-42-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-42-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-42-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"1137\" loading=\"lazy\" decoding=\"async\" alt=\"Real estate VAT lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">REAL ESTATE VAT<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-44-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-44-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-44-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"1219\" loading=\"lazy\" decoding=\"async\" alt=\"Inheritance tax lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">INHERITANCE TAX<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/dutreil-pact-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-46-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-46-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-46-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"1200\" loading=\"lazy\" decoding=\"async\" alt=\"Dutreil pact lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">DUTREIL PACT<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-48-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-48-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-48-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"854\" loading=\"lazy\" decoding=\"async\" alt=\"Corporate tax lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">BUSINESS TAXATION<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/international-tax-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-56-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-56-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-56-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"967\" loading=\"lazy\" decoding=\"async\" alt=\"International tax lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">INTERNATIONAL TAX<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/tax-regularisation-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-60-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-60-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-60-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"1428\" loading=\"lazy\" decoding=\"async\" alt=\"Tax regularisation lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">TAX REGULARISATION<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n        <a href=\"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/\" class=\"opt-card\">\n            <div class=\"opt-card-bg\">\n                <img loading=\"lazy\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-66-800.webp\" srcset=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-66-400.webp 400w, https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/echecs-cartes-plein-cadre-20261011\/echecs-plein-66-800.webp 800w\" sizes=\"auto, (max-width:767px) 280px,320px\" width=\"800\" height=\"1131\" loading=\"lazy\" decoding=\"async\" alt=\"Tax litigation lawyer Paris\" style=\"object-fit:cover;object-position:50% 50%;\">\n            <\/div>\n            <div class=\"opt-card-content\">\n                <span class=\"opt-top\">Lawyer<\/span>\n                <h3 class=\"opt-title\">TAX LITIGATION<\/h3>\n                <span class=\"opt-bottom\">Paris<\/span>\n            <\/div>\n        <\/a>\n\n    <\/div>\n<\/div>\n\n<style>\n#slider-contentieux-seo {\n    position: relative;\n    width: 100%;\n    max-width: 100%;\n    margin: 0 auto;\n    padding-bottom: 20px;\n    background: transparent;\n    font-family: 'Lato', sans-serif !important;\n    box-sizing: border-box;\n}\n\n#slider-contentieux-seo * {\n    box-sizing: border-box;\n}\n\n#slider-contentieux-seo .opt-section-header {\n    text-align: center;\n    padding: 30px 20px 40px 20px;\n}\n\n#slider-contentieux-seo .opt-section-header h2 {\n    font-family: 'Lato', sans-serif !important;\n    font-weight: 400 !important;\n    font-size: clamp(20px, 2vw, 30px) !important;\n    color: #212121 !important;\n    margin: 0 !important;\n    line-height: 1.2 !important;\n}\n\n#slider-contentieux-seo .highlight {\n    color: #E09019 !important;\n    font-style: italic;\n    font-weight: 700;\n}\n\n#slider-contentieux-seo .custom-slider-scroll {\n    display: flex;\n    overflow-x: auto;\n    gap: 15px;\n    padding: 20px 40px 60px 40px;\n    scroll-snap-type: x mandatory;\n    -webkit-overflow-scrolling: touch;\n    scroll-behavior: smooth;\n    scrollbar-width: none;\n    -ms-overflow-style: none;\n}\n\n#slider-contentieux-seo .custom-slider-scroll::-webkit-scrollbar {\n    display: none;\n}\n\n#slider-contentieux-seo .slider-arrow {\n    position: absolute;\n    top: 55%;\n    transform: translateY(-50%);\n    background: transparent !important;\n    border: none !important;\n    outline: none !important;\n    box-shadow: none !important;\n    padding: 0 !important;\n    margin: 0 !important;\n    cursor: pointer;\n    z-index: 20;\n    transition: transform 0.2s ease;\n    display: block !important;\n}\n\n#slider-contentieux-seo .arrow-left {\n    left: 15px;\n}\n\n#slider-contentieux-seo .arrow-right {\n    right: 15px;\n}\n\n#slider-contentieux-seo .slider-arrow:hover {\n    transform: translateY(-50%) scale(1.05);\n}\n\n#slider-contentieux-seo .slider-arrow:active {\n    transform: translateY(-50%) scale(0.95);\n}\n\n#slider-contentieux-seo .opt-card {\n    position: relative;\n    flex: 0 0 auto;\n    width: 320px !important;\n    height: 462px !important;\n    border-radius: 50px !important;\n    overflow: hidden;\n    text-decoration: none !important;\n    scroll-snap-align: start;\n    background-color: #f0f0f0;\n    box-shadow: 0 4px 44px rgba(0,0,0,0.1);\n    transition: box-shadow 0.3s ease;\n    border: none !important;\n    margin: 0 !important;\n}\n\n@media (min-width: 1025px) {\n    #slider-contentieux-seo .opt-card:hover {\n        box-shadow: 0 4px 25px rgba(0,0,0,0.2);\n    }\n}\n\n#slider-contentieux-seo .opt-card-bg {\n    position: absolute;\n    inset: 0;\n    z-index: 0;\n}\n\n#slider-contentieux-seo .opt-card-bg img {\n    width: 100%;\n    height: 100%;\n    object-fit: cover;\n    transition: transform 0.5s ease;\n    border-radius: 50px !important;\n    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!important;\n    text-transform: uppercase !important;\n    color: #000000 !important;\n    margin: 0 !important;\n    padding: 0 !important;\n    line-height: 1.7 !important;\n    letter-spacing: 0.44em !important;\n    white-space: normal !important;\n    text-shadow: none !important;\n}\n\n@media (max-width: 767px) {\n    #slider-contentieux-seo .slider-arrow {\n        display: none !important;\n    }\n\n    #slider-contentieux-seo .custom-slider-scroll {\n        padding: 20px 20px 40px 20px;\n        gap: 15px;\n    }\n\n    #slider-contentieux-seo .opt-card {\n        width: 280px !important;\n        height: 378px !important;\n    }\n}\n<\/style>\n\n<script>\ndocument.addEventListener('DOMContentLoaded', function() {\n    const wrapper = document.getElementById('slider-contentieux-seo');\n    if (!wrapper) return;\n\n    const container = wrapper.querySelector('.custom-slider-scroll');\n    const leftBtn = wrapper.querySelector('.arrow-left');\n    const rightBtn = 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rgba(45,69,99,.035);color:#1d1d1f!important;letter-spacing:.27em!important;line-height:1.7!important;overflow-wrap:anywhere}\n@media(hover:hover){.elementor #slider-contentieux-seo .opt-card:hover .opt-title{background:rgba(255,255,255,.9)}}\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba20d0d e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"ba20d0d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c54797 elementor-widget elementor-widget-html\" data-id=\"0c54797\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- kccm-reprise-2246-20261019 -->\n<style id=\"kccm-20261019\">\n@keyframes knp-defile{from{transform:translateX(0)}to{transform:translateX(-50%)}}\n.kccm .kcv{ font-family:'Lato',sans-serif; color:#1D1D1F; width:100%; overflow-x:clip; -webkit-font-smoothing:antialiased; }\n.kccm .kcv *{ box-sizing:border-box; }\n.kccm .kcv a{ color:#1F4FA8; }\n.kccm .kcv-in{ max-width:1240px; margin:0 auto; padding:0 20px; }\n.kccm .kcv .kk{ font-size:12px; font-weight:700; text-transform:uppercase; letter-spacing:.14em; color:#E09019; margin:0 0 14px; }\n.kccm .kcv h1 em,.kccm .kcv h2 em{ font-style:italic; font-weight:600; color:#E09019; }\n.kccm .kcv-head{ text-align:center; max-width:920px; margin:0 auto; }\n.kccm .kcv h1{ font-family:'Lato',sans-serif; font-weight:900; font-size:clamp(34px,5.4vw,66px); line-height:1.03; letter-spacing:-.034em; margin:0 auto 18px; color:#1D1D1F; text-wrap:balance; }\n.kccm .kcv .kcv-tail{ display:block; font-weight:300; font-size:.44em; letter-spacing:-.01em; line-height:1.3; color:#3A4A5E; margin-top:14px; }\n.kccm .kcv .kcv-sub{ font-size:18px; line-height:1.65; color:#3A4A5E; max-width:720px; margin:0 auto 28px; }\n.kccm .kcv .kcv-urg{ font-size:14px; color:#5a6275; 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box-shadow:inset 0 1px 1px rgba(255,255,255,.6), inset 0 -2px 1px rgba(255,255,255,.47), 0 1px 2px rgba(61,66,67,.17); background:transparent; z-index:-2; pointer-events:none; }\n.kccm .kcv .kcv-fb::after{ content:\"\"; position:absolute; inset:2.7px; border-radius:inherit; z-index:-1; background:radial-gradient(at 35% 0%, rgba(255,255,255,.72), transparent 64%), linear-gradient(180deg,#E9E9E9,#DEDEE0 65%,#E7E7E9); box-shadow:inset 0 1px 1px #FFFFFF, inset 0 -1px 2px #C1C3CA; pointer-events:none; }\n.kccm .kcv .kcv-fb:hover{ transform:translateY(-1px); box-shadow:0 2px 2px rgba(255,255,255,.53), 0 15px 22px -6px rgba(24,35,57,.33); }\n.kccm .kcv .kcv-fb-orb{ position:relative; isolation:isolate; display:grid; place-items:center; flex:0 0 48px; width:48px; height:48px; border-radius:50%; color:#FFFFFF; }\n.kccm .kcv .kcv-fb-orb svg{ position:relative; z-index:3; width:24px; height:24px; filter:drop-shadow(0 1px 1px rgba(0,30,60,.55)); }\n.kccm .kcv .kcv-fb-orb::before{ content:\"\"; position:absolute; inset:0; border-radius:50%; z-index:0; opacity:.22; pointer-events:none; animation:kcv-flow 11s linear infinite; }\n.kccm .kcv .kcv-fb-orb::after{ content:\"\"; position:absolute; inset:-2px; border-radius:50%; z-index:-1; pointer-events:none; animation:kcv-wave 3.5s ease-out infinite; }\n.kccm .kcv .kcv-fb-tel .kcv-fb-orb{ background:radial-gradient(at 30% 15%, rgba(206,255,223,.4), transparent 45%), linear-gradient(145deg,#25D366,#128C4A); border:1px solid #A5EDBE; box-shadow:inset 0 1px 3px #DDFFE8, 0 0 16px rgba(37,211,102,.47); }\n.kccm .kcv .kcv-fb-tel .kcv-fb-orb::before{ background:repeating-conic-gradient(from 35deg, transparent 0deg, #79F5A5 18deg, transparent 29deg, transparent 80deg, #BAFBD1 92deg, transparent 106deg); }\n.kccm .kcv .kcv-fb-tel .kcv-fb-orb::after{ border:1px solid #25D366; }\n.kccm .kcv .kcv-fb-mail .kcv-fb-orb{ background:radial-gradient(at 30% 15%, rgba(214,232,255,.45), transparent 45%), linear-gradient(145deg,#3D86F5,#1F4FA8); border:1px solid #A9C8F5; box-shadow:inset 0 1px 3px #DDEBFF, 0 0 16px rgba(46,107,216,.45); }\n.kccm .kcv .kcv-fb-mail .kcv-fb-orb::before{ background:repeating-conic-gradient(from 35deg, transparent 0deg, #8EB8FF 18deg, transparent 29deg, transparent 80deg, #C9DEFF 92deg, transparent 106deg); }\n.kccm .kcv .kcv-fb-mail .kcv-fb-orb::after{ border:1px solid #2E6BD8; }\n.kccm .kcv .kcv-fb-txt{ display:flex; flex-direction:column; gap:3px; }\n.kccm .kcv .kcv-fb-n{ font-size:12.5px; font-weight:400; color:#4A5568; letter-spacing:.01em; }\n.kccm .kcv .kcv-fb:active .kcv-fb-orb{ transform:scale(.96); }\n@keyframes kcv-flow{ to { transform:rotate(360deg); } }\n@keyframes kcv-wave{ 0% { transform:scale(1); opacity:.7; } 80%,100% { transform:scale(1.45); opacity:0; } }\n.kccm .kcv-media{ position:absolute; inset:0; z-index:-1; display:block; background:#DCEAFB var(--kcv-img) 100% 60% \/ cover no-repeat; }\n@media (max-width:760px){.kccm .kcv-media{ background-image:var(--kcv-img-m); background-position:80% 60%; bottom:auto; height:170px; }}\n.kccm .kcv-media img{ width:100%; height:100%; object-fit:cover; object-position:100% 60%; display:block; border-radius:0; }\n.kccm .kcv-glass{ background:linear-gradient(145deg,rgba(255,255,255,.70) 0%,rgba(255,255,255,.48) 100%); -webkit-backdrop-filter:blur(18px) saturate(170%); backdrop-filter:blur(18px) saturate(170%); border:1px solid rgba(255,255,255,.8); box-shadow:inset 0 1px 0 rgba(255,255,255,.95), inset 0 -1px 0 rgba(255,255,255,.35), 0 24px 60px rgba(16,32,64,.16); }\n@supports not ((backdrop-filter:blur(2px)) or (-webkit-backdrop-filter:blur(2px))){.kccm .kcv-glass{ background:rgba(255,255,255,.95); }}\n.kccm .kcv-chip{ border-radius:20px; padding:14px 18px; display:flex; align-items:center; gap:12px; }\n.kccm .kcv .kcv-chip p{ margin:0; }\n.kccm .kcv .kcv-chip-n{ font-size:30px; font-weight:900; letter-spacing:-.03em; line-height:1; color:#1D1D1F; }\n.kccm .kcv .kcv-chip-x{ font-size:12.5px; line-height:1.35; color:#3A4A5E; }\n.kccm .kcv .kcv-press-t{ margin:0 0 2px; text-align:center; font-size:11.5px; font-weight:700; letter-spacing:.16em; text-transform:uppercase; color:#5a6275; }\n.kccm .kcv .kcv-press-t em{ font-style:normal; color:#E09019; }\n.kccm .kcv-tabs{ padding:96px 0 56px; background:\n  radial-gradient(900px 420px at 88% 10%, rgba(46,107,216,.08), transparent 65%),\n  radial-gradient(800px 420px at 8% 60%, rgba(224,144,25,.06), transparent 65%),\n  linear-gradient(180deg,#EEF3FA 0%,#F5F8FC 48%,#FFFFFF 100%); }\n.kccm .kcv-tabs-head{ text-align:center; max-width:900px; margin:0 auto; }\n.kccm .kcv h2{ font-family:'Lato',sans-serif; font-weight:400; font-size:36px; line-height:1.14; letter-spacing:-.022em; color:#1D1D1F; margin:0 0 14px; }\n.kccm .kcv-bar{ display:flex; justify-content:center; margin:30px 0 26px; }\n.kccm .kcv-chips{ display:inline-flex; gap:4px; padding:6px; max-width:100%; overflow-x:auto; scrollbar-width:none; background:rgba(255,255,255,.6); border:1px solid #DCE6F2; border-radius:999px; -webkit-backdrop-filter:blur(10px); backdrop-filter:blur(10px); box-shadow:inset 0 1px 0 #FFFFFF; }\n.kccm .kcv-chips::-webkit-scrollbar{ display:none; }\n.kccm .kcv .kcv-chip-t{ flex:none; font-family:'Lato',sans-serif; font-size:15px; font-weight:600; line-height:1; color:#5a6275 !important; background:transparent !important; border:0 !important; border-radius:999px !important; padding:13px 20px !important; min-height:0; white-space:nowrap; cursor:pointer; box-shadow:none; transition:background .25s ease, color .25s ease, box-shadow .25s ease; text-transform:none; letter-spacing:0; }\n.kccm .kcv .kcv-chip-t:hover{ color:#1D1D1F !important; }\n.kccm .kcv .kcv-chip-t.on{ background:#FFFFFF !important; color:#1D1D1F !important; box-shadow:0 6px 16px rgba(16,32,64,.10) !important; }\n.kccm .kcv .kcv-chip-t:focus-visible{ outline:2px solid #2E6BD8; outline-offset:2px; }\n.kccm .kcv-slide{ background:rgba(255,255,255,.86); border:1px solid #DCE6F2; border-radius:30px; padding:52px 64px; box-shadow:0 24px 60px rgba(16,32,64,.07); scroll-margin-top:110px; }\n.kccm .kcv-slide + .kcv-slide{ margin-top:24px; }\n.kccm .kcv.js .kcv-slide + .kcv-slide{ margin-top:0; }\n.kccm .kcv-slide[hidden]{ display:none !important; }\n.kccm .kcv-slide > .kk,.kccm .kcv-slide > h2,.kccm .kcv-slide > .kcv-lead{ text-align:center; }\n.kccm .kcv-slide > h2{ margin-bottom:16px; }\n.kccm .kcv .kcv-lead{ font-size:18px; line-height:1.7; color:#3A4A5E; max-width:780px; margin:0 auto 30px; }\n.kccm .kcv h3{ font-family:'Lato',sans-serif; font-size:20px; font-weight:700; line-height:1.3; color:#1D1D1F; margin:30px 0 10px; }\n.kccm .kcv .kcv-p{ font-size:17px; line-height:1.75; color:#1D1D1F; margin:0 0 16px; }\n.kccm .kcv-pro{ display:grid; grid-template-columns:420px minmax(0,1fr); gap:56px; align-items:start; }\n.kccm .kcv-pro-photo{ position:relative; margin:0; border-radius:26px; overflow:hidden; box-shadow:0 30px 60px rgba(16,32,64,.16); background:#EEF3FA; }\n.kccm .kcv-pro-photo img{ display:block; width:100%; height:auto; aspect-ratio:1122\/1402; object-fit:cover; border-radius:0; }\n.kccm .kcv-pro-cap{ font-style:normal; position:absolute; left:16px; right:16px; bottom:16px; border-radius:18px; padding:14px 18px; display:flex; flex-direction:column; gap:2px; }\n.kccm .kcv .kcv-pro-capn{ font-size:17px; font-weight:700; color:#1D1D1F; }\n.kccm .kcv .kcv-pro-capr{ font-size:13.5px; color:#3A4A5E; }\n.kccm .kcv-pro-body{ padding-top:10px; }\n.kccm .kcv-pro-body > h2{ font-size:38px; margin-bottom:18px; }\n.kccm .kcv-pro-tags{ list-style:none; margin:0 0 24px; padding:0; display:flex; flex-wrap:wrap; gap:8px; }\n.kccm .kcv-pro-tags li{ margin:0; padding:8px 14px; border-radius:999px; background:#FFFFFF; border:1px solid #DCE6F2; font-size:13.5px; font-weight:600; color:#3A4A5E; box-shadow:inset 0 1px 0 #FFFFFF, 0 4px 10px rgba(16,32,64,.05); }\n.kccm .kcv .kcv-pro-meta{ margin:20px 0 0; padding-top:18px; border-top:1px solid #DCE6F2; display:flex; flex-wrap:wrap; gap:6px 18px; font-size:14.5px; color:#5a6275; }\n.kccm .kcv-pro + .kcv-cards{ margin-top:40px; }\n.kccm .kcv-profile{ display:grid; grid-template-columns:150px minmax(0,1fr); gap:34px; align-items:center; }\n.kccm .kcv-photo img{ width:150px; height:auto; aspect-ratio:1122\/1402; object-fit:cover; border-radius:18px; display:block; }\n.kccm .kcv-profile h2{ font-size:32px; margin-bottom:10px; }\n.kccm .kcv .kcv-nm{ font-size:18px; font-weight:700; margin:0 0 4px; }\n.kccm .kcv .kcv-mt{ font-size:14.5px; color:#5a6275; margin:0; }\n.kccm .kcv-rule{ height:1px; background:linear-gradient(90deg,#CFDEF0 0%,rgba(207,222,240,0) 100%); margin:28px 0; }\n.kccm .kcv-cards{ display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:18px; margin-top:24px; }\n.kccm .kcv-card{ background:linear-gradient(135deg,#FFFFFF 0%,#F6FAFF 100%); border:1px solid #DCE6F2; border-radius:18px; padding:24px 24px 26px; }\n.kccm .kcv-card h3{ margin:0 0 8px; font-size:17.5px; }\n.kccm .kcv-card p{ margin:0; font-size:15px; line-height:1.62; color:#3A4A5E; }\n.kccm .kcv-conds{ counter-reset:c; list-style:none; margin:14px 0 22px; padding:0; display:grid; grid-template-columns:1fr 1fr; gap:12px; }\n.kccm .kcv-conds li{ counter-increment:c; position:relative; padding:16px 18px 16px 58px; background:#FFFFFF; border:1px solid #DCE6F2; border-radius:16px; font-size:15.5px; line-height:1.55; color:#3A4A5E; }\n.kccm .kcv-conds li strong{ color:#1D1D1F; }\n.kccm .kcv-conds li::before{ content:counter(c); position:absolute; left:16px; top:15px; width:28px; height:28px; border-radius:50%; background:linear-gradient(135deg,#1F4FA8,#2E6BD8); color:#FFF; font-weight:700; font-size:14px; display:flex; align-items:center; justify-content:center; }\n.kccm .kcv-vs{ display:grid; grid-template-columns:1fr 1fr; gap:18px; margin:4px 0 18px; }\n.kccm .kcv-vs-col{ background:#FFFFFF; border:1px solid #DCE6F2; border-radius:18px; padding:22px 24px; }\n.kccm .kcv .kcv-vs-t{ font-weight:700; font-size:17px; margin:0 0 10px; color:#1D1D1F; }\n.kccm .kcv-vs ul{ margin:0; padding-left:18px; }\n.kccm .kcv-vs li{ font-size:15.5px; line-height:1.6; color:#3A4A5E; margin:0 0 8px; }\n.kccm .kcv .kcv-note{ margin:0 0 6px; padding:16px 20px; border-radius:14px; background:#FFF8EC; border-left:3px solid #E09019; font-size:15.5px; line-height:1.6; color:#3A4A5E; }\n.kccm .kcv-tl{ list-style:none; margin:10px 0 26px; padding:0 0 0 30px; position:relative; }\n.kccm .kcv-tl::before{ content:\"\"; position:absolute; left:9px; top:6px; bottom:6px; width:2px; background:linear-gradient(180deg,#2E6BD8,#CFDEF0); }\n.kccm .kcv-tl li{ position:relative; margin:0 0 18px; }\n.kccm .kcv-tl li::before{ content:\"\"; position:absolute; left:-27px; top:4px; width:14px; height:14px; border-radius:50%; background:#FFF; border:3px solid #1F4FA8; }\n.kccm .kcv .kcv-tl-t{ font-weight:700; margin:0 0 3px; font-size:16.5px; }\n.kccm .kcv-tl li p{ margin:0; font-size:15.5px; line-height:1.6; color:#3A4A5E; }\n.kccm .kcv-check{ list-style:none; margin:0 0 24px; padding:0; display:grid; grid-template-columns:1fr 1fr; gap:10px; }\n.kccm .kcv-check li{ display:flex; gap:10px; align-items:flex-start; background:#FFF; border:1px solid #DCE6F2; border-radius:14px; padding:13px 15px; font-size:15px; line-height:1.5; }\n.kccm .kcv-check svg{ flex:none; margin-top:2px; }\n.kccm .kcv-faq details{ background:#FFFFFF; border:1px solid #DCE6F2; border-radius:16px; padding:17px 20px; margin:10px 0; transition:border-color .2s ease; }\n.kccm .kcv-faq details:hover,.kccm .kcv-faq details[open]{ border-color:#9fc0e8; }\n.kccm .kcv-faq summary{ cursor:pointer; font-weight:700; font-size:16.5px; list-style:none; display:flex; justify-content:space-between; gap:14px; color:#1D1D1F; }\n.kccm .kcv-faq summary::-webkit-details-marker{ display:none; }\n.kccm .kcv-faq summary::after{ content:\"+\"; color:#E09019; font-weight:600; font-size:22px; line-height:1; flex:none; transition:transform .25s ease; }\n.kccm .kcv-faq details[open] summary::after{ transform:rotate(45deg); }\n.kccm .kcv-faq .a{ margin-top:12px; }\n.kccm .kcv-faq .a p{ font-size:15.5px; line-height:1.7; color:#3A4A5E; margin:0 0 10px; }\n.kccm .kcv-src{ display:grid; grid-template-columns:1fr 1fr; gap:18px; }\n.kccm .kcv-links{ margin:0 0 12px; padding-left:18px; }\n.kccm .kcv-links li{ margin:0 0 6px; font-size:15px; }\n.kccm .kcv .kcv-small{ font-size:13.5px; color:#5a6275; margin:10px 0 0; }\n.kccm .kcv-chips-l,.kccm .kcv-src .kcv-chips{ display:flex; flex-wrap:wrap; gap:8px; margin-top:6px; padding:0; background:none; border:0; box-shadow:none; -webkit-backdrop-filter:none; backdrop-filter:none; overflow:visible; }\n.kccm .kcv-src .kcv-chips a{ display:inline-block; background:linear-gradient(135deg,#FFFFFF 0%,#E6EEF8 100%); border:1px solid #CFDEF0; color:#1F4FA8; border-radius:999px; padding:9px 15px; font-size:14px; font-weight:600; text-decoration:none; }\n.kccm .kcv-src .kcv-chips a:hover{ border-color:#1F4FA8; }\n.kccm .kcv .kcv-center{ text-align:center; }\n.kccm .kcv-stats{ display:grid; grid-template-columns:repeat(4,minmax(0,1fr)); gap:14px; margin:6px 0 40px; }\n.kccm .kcv-stat{ position:relative; overflow:hidden; padding:22px 22px 20px; border-radius:20px; background:linear-gradient(150deg,#FFFFFF 0%,#F4F8FE 60%,#EAF1FB 100%); border:1px solid #DCE6F2; box-shadow:inset 0 1px 0 #FFFFFF, 0 10px 24px rgba(16,32,64,.05); }\n.kccm .kcv-stat::after{ content:\"\"; position:absolute; right:-30px; top:-30px; width:90px; height:90px; border-radius:50%; background:radial-gradient(circle, rgba(46,107,216,.12), transparent 70%); }\n.kccm .kcv .kcv-stat-n{ margin:0 0 6px; font-size:30px; line-height:1; font-weight:900; letter-spacing:-.03em; color:#1F4FA8; }\n.kccm .kcv .kcv-stat-n sup{ font-size:.5em; vertical-align:top; position:relative; top:.1em; }\n.kccm .kcv .kcv-stat-t{ margin:0; font-size:14px; line-height:1.45; color:#3A4A5E; }\n.kccm .kcv-rows{ display:flex; flex-direction:column; }\n.kccm .kcv-row{ display:grid; grid-template-columns:260px minmax(0,1fr); gap:44px; padding:30px 0; border-top:1px solid #E3EAF4; }\n.kccm .kcv-row:first-child{ border-top:0; padding-top:6px; }\n.kccm .kcv-row-h{ position:sticky; top:110px; align-self:start; }\n.kccm .kcv .kcv-row-k{ margin:0 0 8px; font-size:11.5px; font-weight:700; letter-spacing:.14em; text-transform:uppercase; color:#E09019; }\n.kccm .kcv-row-h h3{ margin:0; font-size:21px; line-height:1.3; }\n.kccm .kcv-row-b .kcv-p:last-child{ margin-bottom:0; }\n.kccm .kcv-row-b .kcv-conds{ margin-top:0; }\n.kccm .kcv-duel{ display:grid; grid-template-columns:minmax(0,1fr) 54px minmax(0,1fr); align-items:stretch; margin:6px 0 26px; }\n.kccm .kcv-opt{ position:relative; border-radius:24px; padding:30px 30px 26px; border:1px solid #DCE6F2; background:#FFFFFF; box-shadow:0 14px 34px rgba(16,32,64,.06); }\n.kccm .kcv-opt-a{ background:linear-gradient(160deg,#FFFFFF 0%,#F2F7FF 100%); }\n.kccm .kcv-opt-b{ background:linear-gradient(160deg,#FFFFFF 0%,#FFF7EA 100%); }\n.kccm .kcv .kcv-opt-k{ margin:0 0 6px; font-size:11.5px; font-weight:700; letter-spacing:.14em; text-transform:uppercase; color:#1F4FA8; }\n.kccm .kcv-opt-b .kcv-opt-k{ color:#B07314; }\n.kccm .kcv .kcv-opt-t{ margin:0 0 12px; font-size:23px; line-height:1.2; font-weight:700; color:#1D1D1F; }\n.kccm .kcv .kcv-opt-n{ display:inline-block; margin:0 0 18px; padding:7px 13px; border-radius:999px; font-size:13.5px; font-weight:700; background:#E8F0FD; color:#1F4FA8; }\n.kccm .kcv-opt-b .kcv-opt-n{ background:#FCEFD8; color:#8A5A0E; }\n.kccm .kcv-opt ul{ margin:0; padding:0; list-style:none; }\n.kccm .kcv-opt li{ position:relative; margin:0 0 10px; padding-left:26px; font-size:15.5px; line-height:1.6; color:#3A4A5E; }\n.kccm .kcv-opt li::before{ content:\"\"; position:absolute; left:0; top:7px; width:14px; height:14px; border-radius:50%; background:linear-gradient(135deg,#1F4FA8,#2E6BD8); box-shadow:0 0 0 3px #E8F0FD; }\n.kccm .kcv-opt-b li::before{ background:linear-gradient(135deg,#E09019,#F0B04A); box-shadow:0 0 0 3px #FCEFD8; }\n.kccm .kcv-or{ align-self:center; justify-self:center; width:46px; height:46px; border-radius:50%; display:grid; place-items:center; font-size:14px; font-weight:700; font-style:italic; color:#5a6275; background:#FFFFFF; border:1px solid #DCE6F2; box-shadow:0 8px 18px rgba(16,32,64,.08); position:relative; z-index:1; margin:0 -8px; }\n.kccm .kcv-callout{ display:flex; gap:16px; align-items:flex-start; margin:8px 0 30px; padding:22px 26px; border-radius:20px; background:linear-gradient(135deg,#FFF9EF 0%,#FFFFFF 100%); border:1px solid #F3E2C4; }\n.kccm .kcv-callout p{ margin:0; font-size:16px; line-height:1.7; color:#3A4A5E; }\n.kccm .kcv .kcv-callout-i{ flex:none; width:40px; height:40px; border-radius:12px; display:grid; place-items:center; color:#E09019; background:#FFFFFF; border:1px solid #F3E2C4; }\n.kccm .kcv-phases{ display:grid; grid-template-columns:1fr 1fr; gap:18px; margin:4px 0 18px; }\n.kccm .kcv-phase,.kccm .kcv-wide{ border-radius:24px; padding:28px 30px 24px; background:#FFFFFF; border:1px solid #DCE6F2; box-shadow:0 14px 34px rgba(16,32,64,.06); }\n.kccm .kcv-phase h3,.kccm .kcv-wide h3{ margin:0 0 12px; font-size:22px; }\n.kccm .kcv .kcv-phase-k{ margin:0 0 8px; font-size:11.5px; font-weight:700; letter-spacing:.12em; text-transform:uppercase; color:#1F4FA8; }\n.kccm .kcv-phase .kcv-p,.kccm .kcv-wide .kcv-p{ font-size:16px; }\n.kccm .kcv-quote{ margin:4px 0 16px; padding:16px 20px; border-radius:16px; background:linear-gradient(135deg,#F2F7FF,#FFFFFF); border-left:3px solid #2E6BD8; }\n.kccm .kcv-quote p{ margin:0 0 6px; font-size:16.5px; line-height:1.55; font-style:italic; color:#1D1D1F; }\n.kccm .kcv-quote cite{ font-style:normal; font-size:13.5px; }\n.kccm .kcv-wide{ display:grid; grid-template-columns:300px minmax(0,1fr); gap:36px; align-items:start; background:linear-gradient(160deg,#FFFFFF 0%,#F4F8FE 100%); }\n.kccm .kcv-mini-stats{ display:grid; gap:10px; margin-top:16px; }\n.kccm .kcv-mini-stats > div{ padding:14px 16px; border-radius:16px; background:#FFFFFF; border:1px solid #DCE6F2; }\n.kccm .kcv-mini-stats .kcv-stat-n{ font-size:24px; margin-bottom:4px; }\n.kccm .kcv-hs{ list-style:none; margin:10px 0 30px; padding:0; display:grid; grid-template-columns:repeat(6,minmax(0,1fr)); gap:14px; position:relative; }\n.kccm .kcv-hs::before{ content:\"\"; position:absolute; left:8%; right:8%; top:13px; height:2px; background:linear-gradient(90deg,#2E6BD8,#9FC0E8 60%,#E09019); }\n.kccm .kcv-hs li{ position:relative; padding:44px 16px 18px; border-radius:18px; background:#FFFFFF; border:1px solid #DCE6F2; box-shadow:0 10px 24px rgba(16,32,64,.05); text-align:left; }\n.kccm .kcv-hs-dot{ position:absolute; left:16px; top:4px; width:20px; height:20px; border-radius:50%; background:#FFFFFF; border:4px solid #1F4FA8; box-shadow:0 0 0 4px #EEF3FA; }\n.kccm .kcv-hs li:last-child .kcv-hs-dot{ border-color:#E09019; }\n.kccm .kcv-hs .kcv-tl-t{ margin:0 0 6px; font-size:15.5px; font-weight:700; line-height:1.3; }\n.kccm .kcv-hs li p{ margin:0; font-size:14px; line-height:1.55; color:#3A4A5E; }\n.kccm .kcv-split{ display:grid; grid-template-columns:minmax(0,1fr) 360px; gap:22px; align-items:start; margin-bottom:24px; }\n.kccm .kcv-split .kcv-check{ grid-template-columns:1fr 1fr; margin:0; }\n.kccm .kcv-split .kcv-check li{ padding:16px 16px; font-size:15px; border-radius:16px; box-shadow:0 6px 16px rgba(16,32,64,.04); }\n.kccm .kcv-act{ border-radius:24px; padding:26px 24px 22px; background:radial-gradient(420px 220px at 100% 0%, rgba(46,107,216,.14), transparent 60%), linear-gradient(160deg,#FFFFFF 0%,#EEF4FD 100%); border:1px solid #D4E2F4; box-shadow:0 18px 40px rgba(16,32,64,.08); }\n.kccm .kcv .kcv-act-k{ margin:0 0 6px; font-size:11.5px; font-weight:700; letter-spacing:.14em; text-transform:uppercase; color:#E09019; }\n.kccm .kcv .kcv-act-t{ margin:0 0 10px; 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}\n.kccm .kcv-faq details[open] summary{ color:#1F4FA8; }\n.kccm .kcv-faq details[open] summary::after{ background:#1F4FA8; color:#FFFFFF; }\n.kccm .kcv-faq .a{ margin:0; padding:0 22px 16px; }\n.kccm .kcv-arts{ display:grid; grid-template-columns:repeat(6,minmax(0,1fr)); gap:12px; margin:6px 0 16px; }\n.kccm .kcv .kcv-art,.kccm .kcv .kcv-pg{ position:relative; display:flex; flex-direction:column; gap:4px; padding:18px 18px 16px; border-radius:18px; background:#FFFFFF; border:1px solid #DCE6F2; text-decoration:none !important; color:#1D1D1F; box-shadow:0 6px 16px rgba(16,32,64,.04); transition:transform .25s ease, box-shadow .25s ease, border-color .25s ease; }\n.kccm .kcv .kcv-art:hover,.kccm .kcv .kcv-pg:hover{ transform:translateY(-2px); border-color:#9FC0E8; box-shadow:0 14px 28px rgba(16,32,64,.09); }\n.kccm .kcv .kcv-art-n{ font-size:19px; font-weight:900; letter-spacing:-.02em; color:#1F4FA8; }\n.kccm .kcv .kcv-art-t,.kccm .kcv .kcv-pg-s{ font-size:13.5px; line-height:1.4; 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.kcv-pro{ grid-template-columns:340px minmax(0,1fr); gap:36px; }.kccm .kcv-slide{ padding:42px 40px; }}\n@media (max-width:900px){.kccm .kcv-media img{ object-position:80% 60%; }.kccm .kcv-tabs{ padding:70px 0 40px; }.kccm .kcv h2{ font-size:29px; }.kccm .kcv-bar{ justify-content:flex-start; margin:22px -20px 18px; padding:0 20px; }.kccm .kcv-slide{ padding:30px 22px; border-radius:22px; }.kccm .kcv-pro{ grid-template-columns:1fr; gap:28px; }.kccm .kcv-pro-photo{ max-width:340px; width:100%; margin:0 auto; }.kccm .kcv-pro-body > h2{ font-size:28px; }.kccm .kcv-profile{ grid-template-columns:96px minmax(0,1fr); gap:18px; }.kccm .kcv-photo img{ width:96px; }.kccm .kcv-profile h2{ font-size:24px; }.kccm .kcv-cards,.kccm .kcv-conds,.kccm .kcv-vs,.kccm .kcv-check,.kccm .kcv-src{ grid-template-columns:1fr; }}\n@media (max-width:480px){.kccm .kcv-btns .kcv-fb{ width:100%; }.kccm .kcv h1{ font-size:34px; }.kccm .kcv .kcv-sub{ font-size:16.5px; }.kccm .kcv .kcv-chip-t{ font-size:14px; padding:11px 15px !important; }.kccm .kcv .kcv-p{ font-size:16px; }}\n@media (prefers-reduced-motion:reduce){.kccm .kcv .kcv-btn,.kccm .kcv .kcv-orb,.kccm .kcv .kcv-chip-t{ transition:none; }}\n.kccm .kcv .kcv-faqgrid > *{min-width:0}\n.kccm{width:100%}\n<\/style>\n<div class=\"kccm\"><div class=\"kcv\">\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Tax lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Tax law: <em>tax is decided with the deed<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">Key levers<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Real estate, transfers of wealth, holding structures \u00b7 Paris 17th<\/p>\n    <h2>What a <em>tax lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Tax law<\/li><li>Firm in Paris 17th<\/li><\/ul>\n    <p class=\"kcv-p\">Lawyer at the Paris Bar: tax on real estate transactions, family transfers and holding structures.<\/p>\n    <p class=\"kcv-p\">A single transaction can trigger several taxes. The gift of a building bears gift transfer duties under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 750 ter of the French General Tax Code<\/a> (Code g\u00e9n\u00e9ral des imp\u00f4ts); its resale by the donee then falls under capital gains tax on property (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053544910\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053544910\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 150 U<\/a>). Interposing a company can change that treatment, depending on the company's tax regime and the nature of the transaction; the later sale of the shares then falls under the duties on transfers of company shares (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726<\/a>). The firm reviews the whole picture before signature, then defends the choices made if the tax authority challenges them.<\/p>\n    <p class=\"kcv-p\">Describe the planned transaction and send the draft deeds you have: the firm will tell you which points to check, on <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Anticipate: work out the figures before signing<\/h3><p>Each option is compared tax by tax, and a position from the tax authority can be requested by tax ruling (rescrit), the authority giving its answer within three months of receiving a complete request (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B<\/a>); only an express reply binds it (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/631-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-SJ-RES-10-20-10, \u00a7 350<\/a>).<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Structure: choose how to hold the asset<\/h3><p>Direct ownership, a split of ownership valued under the scale in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 669<\/a>, a civil company or a holding company: the structure fixes the tax at each stage.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Defend: respond to the tax authority<\/h3><p>A notice of reassessment (proposition de rectification) must be reasoned so that useful observations can be made (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 57 of the Tax Procedure Code<\/a>).<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">Key levers<\/p>\n<h2>Characterise, date, <em>prove, calculate<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules decide the tax on a wealth transaction, and the court applies them to the letter.<\/p>\n<ol class=\"kcv-conds\">\n  <li><strong>Characterisation is read from the text, not from practice<\/strong>: on the property-rich status of a company, the Court of Cassation noted that \"As this text refers only to buildings and real property rights, without covering buildings by destination\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca4ccefc2d067a80a7b7e9\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 December 2020, No. 18-25.559<\/a>) (our translation), and excluded the latter from the calculation.<\/li>\n  <li><strong>The date of transfer fixes the regime<\/strong>, because the duties on a share transfer \"are assessed according to the legal nature of those rights determined at the date of the event giving rise to registration duties, which is the date of transfer of ownership\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67626e3dd9347f6c9aef8152\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 December 2024, No. 23-21.435<\/a>) (our translation).<\/li>\n  <li><strong>Proof must exist outside the deed<\/strong>: a debt that the notary merely recorded on the parties' word \"may be disregarded by the tax authority without first having to obtain a court ruling that the debt had no real existence\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67d12fb1a74c455c1adcabc1\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 March 2025, No. 23-21.706<\/a>) (our translation), a ruling unfavourable to the heiress.<\/li>\n  <li><strong>The calculation takes the past into account<\/strong>: gifts made within the previous fifteen years by the same donor to the same beneficiary are added back to set the tax bands and the allowances still available, without those already taxed being taxed a second time (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 784 of the General Tax Code<\/a>); gifts received by a child who renounces are not set against the grandchildren who represent that child (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a4de56593c619cd1f844155\" target=\"_blank\" rel=\"noopener\">Cass. com., 8 July 2026, No. 25-13.219<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Administrative doctrine protects the taxpayer who follows it, not the tax authority that would like to use it against them: the guarantee in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312533\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312533\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 A of the Tax Procedure Code<\/a> operates only for the person contesting their assessment (<a href=\"https:\/\/www.courdecassation.fr\/decision\/681af5d00dfb1f09369ce21b\" target=\"_blank\" rel=\"noopener\">Cass. com., 7 May 2025, No. 23-23.850<\/a>).<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather in order to <em>work out the figures<\/em><\/h2>\n<p class=\"kcv-lead\">A tax analysis is only as good as the documents behind it: earlier deeds, valuations, holding structure.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">Seller, donor or deceased<\/p><ul><li>Title deeds, and the dates and prices at which the assets were acquired<\/li><li>Earlier gifts and inheritance tax returns received<\/li><li>Articles of association, accounts and the share transfer register of the companies<\/li><li>Tax assessment notices and real estate wealth tax returns<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">Buyer, donee or heir<\/p><ul><li>Draft deeds, promise to sell or deed of gift<\/li><li>Valuations of the assets and available comparables<\/li><li>Evidence of debts and of the source of funds<\/li><li>Letters from the tax authority and notices of reassessment<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Frequent mistakes: signing the promise before comparing the regimes; declaring a debt without a document that proves it outside the deed; letting the notary reply to a notice of reassessment without express authority.<\/p><\/div>\n<p class=\"kcv-p\">Depending on the transaction, the file may involve:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Notary<\/li><li>Chartered accountant<\/li><li>Valuation expert<\/li><li>Tax ruling request<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">The order does not change: understand the transaction, compare the regimes, secure the deed, keep the evidence.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Reading the transaction<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Assets, parties, timetable, earlier deeds; identification of each tax due, from the promise through to the resale or the next transfer.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Comparison of the figures<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Direct holding or company, sale or prior gift, full ownership or split ownership: each option is worked out with its conditions and risks.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Securing the deed<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Tax clauses, wording that reveals the duties due, a tax ruling request where the transaction warrants it, coordination with the notary.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Follow-up and defence<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Timetable of commitments to be met, preservation of evidence, replies to requests from the tax authority and challenges to reassessments.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Benchmarks: a reply to a tax ruling request within three months of receipt of a complete request, only an express reply binding the tax authority (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B<\/a>); registration duties can be audited until the end of the third year following that of registration if the deed sufficiently reveals that they are due (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 180<\/a>), failing which until the end of the sixth year following that of the chargeable event, unless a special time limit applies (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 186<\/a>); gifts are added back over fifteen years (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 784 of the General Tax Code<\/a>).<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The stages of a <em>well-managed tax transaction<\/em><\/h2>\n<p class=\"kcv-lead\">From the first review to the reassessment period, with indicative durations depending on the transaction.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Analysis<\/p><p><strong>Weeks 1-2.<\/strong> Review of the deeds, valuations and structure; list of the taxes involved.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Costed options<\/p><p><strong>Weeks 2-3.<\/strong> Comparison of the possible structures, conditions to be met, documents to be put together.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Tax ruling<\/p><p><strong>Three months after the file is complete.<\/strong> Where the transaction warrants it, a written, precise and complete request to the tax authority.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Signing<\/p><p>Review of the tax clauses and the wording of the deed with the notary.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Statements<\/p><p><strong>After signature.<\/strong> Registration, capital gains or inheritance tax returns, proof of filing and payment.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Reassessment period<\/p><p><strong>Three or six years, depending on the deed.<\/strong> Preservation of evidence and monitoring of commitments until the tax authority's right of reassessment expires.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before you sign<\/em><\/h2>\n<p class=\"kcv-lead\">No sale, gift or wealth restructuring without having validated these points.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Exact nature of the assets and shares transferred, and form of the company at the date of transfer.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Gifts made within the previous fifteen years and allowances already used.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Value adopted and the comparables that justify it.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Reality of the debts declared and evidence of the source of funds.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Economic and family reasons for the transaction, in light of the abuse-of-law rule.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Commitments to hold, reinvest or resell, and their deadlines.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kcf-1form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, risk, <em>act, decision<\/em><\/h2>\n<p class=\"kcv-lead\">The most common trade-offs in a real estate, family or corporate transaction.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Sale of shares in a company that owns buildings<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Main risk:<\/strong> Wrong rate of transfer duties.<\/p><p class=\"kcv-p\"><strong>Deed to favour:<\/strong> Checking the assets against Article 726.<\/p><p class=\"kcv-p\"><strong>Recommended decision:<\/strong> Set out the allocation of duties in the deed.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Gift of an asset before its resale<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Main risk:<\/strong> Recharacterisation as abuse of law.<\/p><p class=\"kcv-p\"><strong>Deed to favour:<\/strong> Checking the chronology of commitments and the reality of the gift.<\/p><p class=\"kcv-p\"><strong>Recommended decision:<\/strong> Document the non-tax reasons for the transaction.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Inheritance with family debts<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Main risk:<\/strong> Debt disregarded by the tax authority.<\/p><p class=\"kcv-p\"><strong>Deed to favour:<\/strong> Evidence independent of the notarial deed.<\/p><p class=\"kcv-p\"><strong>Recommended decision:<\/strong> Gather the documents before filing the return.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Contribution of shares to a holding company<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Main risk:<\/strong> End of the deferral in the event of a quick sale.<\/p><p class=\"kcv-p\"><strong>Deed to favour:<\/strong> Reinvestment plan compliant with Article 150-0 B ter.<\/p><p class=\"kcv-p\"><strong>Recommended decision:<\/strong> Validate the timetable before the contribution.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Split ownership<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Main risk:<\/strong> Taxation of a temporary usufruct that is sold.<\/p><p class=\"kcv-p\"><strong>Deed to favour:<\/strong> Valuation under Article 669 and choice of structure.<\/p><p class=\"kcv-p\"><strong>Recommended decision:<\/strong> Compare transfer duties and income tax.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Proposed reassessment received<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Main risk:<\/strong> Expired time limit or reply given without authority.<\/p><p class=\"kcv-p\"><strong>Deed to favour:<\/strong> Reasoned observations within the stated time limit.<\/p><p class=\"kcv-p\"><strong>Recommended decision:<\/strong> Request an extension if necessary.<\/p><\/div><\/div>\n<\/div>\n<\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>taxation of wealth transactions<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">13 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kcf-1form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>Why consult a tax lawyer before signing a transaction?<\/summary><div class=\"a\"><p>Because the tax on a transaction is fixed on the day it is concluded. The price of a sale, the form of a gift, the choice between direct ownership and a company determine the applicable regime, and most of these choices can no longer be corrected once the deed is signed. An error discovered three years later, during an audit, is then argued with only the documents of the time.<\/p><p>The taxpayer's protection rests first on the legislation and the published doctrine. Article L. 80 A of the Tax Procedure Code (livre des proc\u00e9dures fiscales) prevents the tax authority from increasing an assessment by adopting an interpretation different from the one it had formally accepted (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312533\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312533\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 A<\/a>). This guarantee operates only in the taxpayer's favour. The Court of Cassation has recalled that \"the provisions of this text neither aim nor have the effect of conferring regulatory power on the tax authority or of allowing it to depart from the law, and they may be relied on only by a taxpayer who contests their assessment\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/681af5d00dfb1f09369ce21b\" target=\"_blank\" rel=\"noopener\">Cass. com., 7 May 2025, No. 23-23.850<\/a>) (our translation), in favour of a development company.<\/p><p>The firm therefore examines the transaction before signature: nature of the assets, status of the parties, taxes due at each stage, and the documents that will later prove the conditions were met.<\/p><\/div><\/details><details><summary>How can you obtain a position from the tax authority before carrying out the transaction?<\/summary><div class=\"a\"><p>By a tax ruling request (rescrit). Where the tax authority has formally taken a position on the assessment of a factual situation in light of a tax provision, it can no longer increase the assessment by adopting a different assessment; when a taxpayer acting in good faith submits a written, precise and complete request, it rules within three months (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B, 1\u00b0 of the Tax Procedure Code<\/a>). That period runs from receipt of the complete request by the competent department or, if it was incomplete, from receipt of the additional information requested, and only an express reply binds the tax authority: its silence does not amount to agreement (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/631-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-SJ-RES-10-20-10, \u00a7 350<\/a>).<\/p><p>The administrative doctrine describes this general ruling procedure and its admissibility conditions (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/631-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-SJ-RES-10-20-10<\/a>). The quality of the request decides the value of the reply: the guarantee presupposes a precise, complete, accurate and sincere request, and the position taken binds the tax authority only if the real situation matches the presentation made to it.<\/p><p>A tax ruling is not always advisable. It exposes the transaction to the tax authority before it is carried out and applies only to the situation described. The firm helps decide whether to request one, drafts the request on the basis of the planned deeds and checks, after the reply, that the transaction as signed remains consistent with what was presented.<\/p><\/div><\/details><details><summary>What registration duties apply to the transfer of shares in a company that owns buildings?<\/summary><div class=\"a\"><p>Transfers of company shares bear a registration duty whose rate varies with the nature of the securities and of the company; shares in property-rich companies follow a specific regime (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726 of the General Tax Code<\/a>). The characterisation is therefore checked before the price and the allocation of duties between seller and buyer are fixed.<\/p><p>The court sticks to the letter of the text. To determine whether a company is property-rich, the Court of Cassation noted that \"As this text refers only to buildings and real property rights, without covering buildings by destination\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca4ccefc2d067a80a7b7e9\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 December 2020, No. 18-25.559<\/a>) (our translation): the latter do not count in the calculation, and the tax authority's appeal to the Court of Cassation was dismissed.<\/p><p>The form of the company also matters on the exact day of the transfer. The Court of Cassation holds that \"the registration duties applicable to a transfer of company shares are assessed according to the legal nature of those rights determined at the date of the event giving rise to registration duties, which is the date of transfer of ownership\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67626e3dd9347f6c9aef8152\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 December 2024, No. 23-21.435<\/a>) (our translation), even if the company's earlier conversion had not yet been published. The firm checks the company's form at the date of the transfer, and the make-up of its assets at that date and during the preceding year, a period the text also covers (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 726, I, 2\u00b0<\/a>).<\/p><\/div><\/details><details><summary>For how long can the tax authority go back on a registered gift or sale?<\/summary><div class=\"a\"><p>For registration duties, the tax authority may act until the end of the third year following that of registration, provided that the deed itself sufficiently reveals that the duties are due, without further investigation (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 180 of the Tax Procedure Code<\/a>). Failing that, it has the general period, which ends at the close of the sixth year following that of the chargeable event, where no shorter or longer period is provided for (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 186<\/a>).<\/p><p>The drafting of the deed therefore determines the length of the exposure. A deed that describes the assets, their value and the regime relied on precisely closes the period sooner than an elliptical one.<\/p><p>The registration date is itself a matter of debate. The Court of Cassation has held that, where the duties were paid on filing and the formality accepted by the public accountant, \"the deed or the declaration subject to duties must be deemed registered on the date of filing, so as not to subject the taxpayer to a longer reassessment period for a reason not attributable to them\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6641ace4d441d20008f272dc\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 May 2024, No. 22-18.929<\/a>) (our translation). For a gift filed on 31 December, this point decided the year in which the period began. The firm keeps proof of filing and payment.<\/p><\/div><\/details><details><summary>Do gifts made several years ago increase inheritance tax?<\/summary><div class=\"a\"><p>Yes, except those made more than fifteen years ago. To assess the duties, the value of the earlier gifts made by the same donor to the same donees, heirs or legatees is added to the value of the assets transferred, and the allowances already used are deducted (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 784 of the General Tax Code<\/a>). Each child benefits, on the share received from each parent, from an allowance of \u20ac100,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292566\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292566\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 779<\/a>), and the progressive scale then applies (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 777<\/a>).<\/p><p>The add-back concerns only people who have themselves received something. The Court of Cassation so held for grandchildren who succeed in place of a child who renounces: \"the direct-line representatives of a renouncing heir, who are not donees, heirs or legatees of the deceased, must be taxed personally according to their family relationship with the deceased\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a4de56593c619cd1f844155\" target=\"_blank\" rel=\"noopener\">Cass. com., 8 July 2026, No. 25-13.219<\/a>) (our translation), without the gifts received by their parent being set against them.<\/p><p>The timetable of gifts is therefore planned over fifteen years. The firm reconstructs the history of the deeds, calculates the available allowances and measures the effect of a renunciation before the family decides on it.<\/p><\/div><\/details><details><summary>Does a debt mentioned in a notarial deed always reduce the assets of the estate?<\/summary><div class=\"a\"><p>No, and the distinction turns on what the notary personally recorded. The Tax Procedure Code protects a debt recorded in a notarial deed: Article L. 20 provides that \"any debt recorded in a notarial deed and not yet due on the day the succession opens may not be disregarded by the tax authority until it has obtained a court ruling that the debt had no real existence\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67d12fb1a74c455c1adcabc1\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 March 2025, No. 23-21.706<\/a>) (our translation).<\/p><p>That protection is narrow. In the same decision, concerning a quasi-usufruct agreement, the Court of Cassation held that a debt which the notary had merely recorded on the basis of the parties' statements \"may be disregarded by the tax authority without first having to obtain a court ruling that the debt had no real existence\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67d12fb1a74c455c1adcabc1\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 March 2025, No. 23-21.706<\/a>) (our translation). The heiress's appeal to the Court of Cassation was dismissed: a ruling unfavourable to the taxpayer.<\/p><p>A debt of restitution, a family acknowledgement of debt or a current account must therefore rest on evidence independent of the deed: bank statements, sale deeds, source of funds. The firm checks these documents before the return is filed, while the heirs can still gather them.<\/p><\/div><\/details><details><summary>Does the division of an estate between heirs or between spouses bear registration duty?<\/summary><div class=\"a\"><p>The division of assets between co-owners or co-heirs is subject to a duty of 2.50%, reduced to 1.10% for a division following a divorce, a legal separation or the end of a civil partnership (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041470472\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041470472\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 746 of the General Tax Code<\/a>). The amount therefore depends directly on the liquidation that precedes the division.<\/p><p>Not every transaction that allocates an asset to an heir is a division. The Court of Cassation held that \"the preferential withdrawal made by the surviving spouse, under Article 1515 of the Civil Code, does not constitute a division\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/690af3fe28bf9d42b6cccf79\" target=\"_blank\" rel=\"noopener\">Cass. com., 5 November 2025, No. 23-19.780<\/a>) (our translation): the division duty was not due, and the tax authority's appeal to the Court of Cassation was dismissed.<\/p><p>The drafting of the marriage contract and of the liquidation deed thus has direct tax effects. The firm can review these deeds with the notary, work out the duty due under the possible options and check that the characterisation adopted will stand up before the tax authority.<\/p><\/div><\/details><details><summary>How are usufruct and bare ownership valued and taxed?<\/summary><div class=\"a\"><p>For registration duties, the value of the usufruct and of bare ownership is determined by a scale based on the age of the usufructuary: 50% each where the usufructuary is under 61, the usufruct being worth 40% under 71 and 30% under 81; a usufruct granted for a fixed term is worth 23% of full ownership for each ten-year period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 669 of the General Tax Code<\/a>). Giving bare ownership thus reduces the taxable base, and the merger of the usufruct with bare ownership on the usufructuary's death or the expiry of the term gives rise to no tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305932\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305932\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1133<\/a>).<\/p><p>A temporary usufruct follows its own rules for income tax. The Council of State (Conseil d'\u00c9tat) held that the contribution to a civil property company of the temporary usufruct of company shares, paid for with securities, constituted a taxable transfer for consideration in the income category of the dismembered asset, even though no cash had been received (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053742162\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053742162\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 30 March 2026, No. 502243<\/a>): a ruling unfavourable to the taxpayers, whose appeal was dismissed.<\/p><p>The firm compares the split-ownership structures in light of each tax concerned, transfer duties, income tax and real estate wealth tax, before anything is signed.<\/p><\/div><\/details><details><summary>Can you contribute your shares to a holding company before selling without paying capital gains tax?<\/summary><div class=\"a\"><p>Contributing shares to a company subject to corporate income tax that the contributor controls allows the capital gain to be placed under tax deferral. The deferral ends, in particular, when the contributed shares are sold or redeemed less than three years after the contribution, unless the proceeds are reinvested under the conditions set out in Article 150-0 B ter of the General Tax Code, which the administrative doctrine details (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12039-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-RPPM-PVBMI-30-10-60-20<\/a>).<\/p><p>The conditions are assessed on the precise facts and at the date of the transaction. For a contribution made in 2016, the Council of State confirmed that the deferral was maintained where the recipient company, after redeeming the contributed shares, had reinvested more than 50% of the proceeds, the threshold then provided for by the text, in acquiring control of another company, and dismissed the minister's appeal (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049156219\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049156219\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 16 February 2024, No. 472835<\/a>). For sales of contributed shares made from 21 February 2026, the administrative doctrine refers to reinvestment of at least 70% of the proceeds within three years (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12039-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-RPPM-PVBMI-30-10-60-20, \u00a7\u00a7 47 and 70<\/a>).<\/p><p>The structure remains exposed to the abuse-of-law rule where the deed is fictitious or where, seeking the benefit of a literal application of the texts against the objectives pursued by their authors, it could have been inspired by no motive other than tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 of the Tax Procedure Code<\/a>) or had as its principal motive the avoidance of tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 A<\/a>). A tax saving is therefore not enough, on its own, to establish abuse. The firm checks control of the holding company, the timetable, the nature of the reinvestment and the economic coherence of the whole before the contribution.<\/p><\/div><\/details><details><summary>Can shares held through a holding company or a civil company escape real estate wealth tax?<\/summary><div class=\"a\"><p>Real estate wealth tax applies to persons whose real estate assets exceed \u20ac1,300,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 964 of the General Tax Code<\/a>). Buildings and the shares that represent them are exempt where they are used for their owner's main industrial, commercial, craft, agricultural or professional activity, under the conditions of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 975<\/a>.<\/p><p>Under the former wealth tax, the Court of Cassation held that, by refusing the relief on the ground of a double interposition of companies, the tax authority \"added a condition not provided for in Article 885 O bis of the General Tax Code and in its own administrative doctrine\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a17df4ccdc6046d4732b565\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 May 2026, No. 25-14.220<\/a>) (our translation).<\/p><p>The characterisation of securities remains strict. Concerning bonds redeemable in shares, the Court of Cassation held that \"Until their redemption, ORAs constitute, in their subscriber's assets, bonds having the nature of receivables\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65cc658f8bbd7c000881f5eb\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 February 2024, No. 22-16.954<\/a>) (our translation): they could not be business assets, a ruling unfavourable to the taxpayers. These decisions concern the former tax; the firm checks whether they carry over to the current text before relying on them.<\/p><\/div><\/details><details><summary>What penalties apply when a structure is recharacterised as abuse of law?<\/summary><div class=\"a\"><p>Abuse of law within the meaning of Article L. 64 of the Tax Procedure Code carries a surcharge of 80%, reduced to 40% where it is not established that the taxpayer was the principal instigator of the acts in question or their principal beneficiary (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1729 of the General Tax Code<\/a>). This specific surcharge does not apply to acts set aside under Article L. 64 A: any penalty then requires another basis, which the tax authority must justify. The dispute may be referred to the tax abuse-of-law committee (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 of the Tax Procedure Code<\/a>).<\/p><p>The amount of the penalty can be argued before the court. The Court of Cassation has held that a full-jurisdiction remedy must be available and that \"The judge, when asked to do so, must verify that the tax penalty is proportionate to the taxpayer's conduct in the circumstances of the case\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67ac552291acc6fabdb2cf09\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 February 2025, No. 23-14.047<\/a>) (our translation); the judgment that merely asserted proportionality was quashed on that point.<\/p><p>The defence therefore operates on two levels: the reality of the non-tax reasons for the transaction, then, in the alternative, the part played by each person and the proportionality of the penalty. The firm gathers the documents that establish the wealth-planning, family or economic objectives pursued at the time of the deed.<\/p><\/div><\/details><details><summary>What should you do after a notice of reassessment concerning gift or inheritance duties?<\/summary><div class=\"a\"><p>The notice must be reasoned in a way that enables the taxpayer to submit observations or to accept it; if the tax authority rejects those observations, its reply must also be reasoned (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 57 of the Tax Procedure Code<\/a>). The time limit for replying is extended by thirty days at the taxpayer's request received before it expires, under the same article.<\/p><p>Who replies matters as much as what is said. The Court of Cassation holds that while a notary may submit a claim without express authority, \"he must show such authority in order to reject or accept a notice of reassessment\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a4de53f93c619cd1f843b0a\" target=\"_blank\" rel=\"noopener\">Cass. com., 8 July 2026, No. 25-11.097<\/a>) (our translation): the tax authority did not have to reply to the observations of a notary without express authority, and the relief obtained on appeal was quashed, a ruling unfavourable to the heiress.<\/p><p>The tax authority also has some latitude during proceedings. Since 2025, the Court of Cassation has allowed it to rely on a new ground, and \"the judge may, after adversarial argument, accept this new ground provided that the substitution proposed by the tax authority does not deprive the taxpayer of the procedural guarantees provided by law\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/68e5facca28a47f8aa0163a3\" target=\"_blank\" rel=\"noopener\">Cass. com., 8 October 2025, No. 24-16.995<\/a>) (our translation), a ruling unfavourable to taxpayers on this point, the judgment being otherwise partly quashed on other grounds. The firm therefore prepares the reply as if the case were going to be judged.<\/p><\/div><\/details><details><summary>Which page of the firm should you read, depending on your transaction?<\/summary><div class=\"a\"><p>The pages of the firm's tax practice each deal with one type of transaction. The purchase, construction or resale of a building falls under <a href=\"https:\/\/kohenavocats.fr\/en\/real-estate-tax-lawyer-paris\/\">real estate tax<\/a> and, for sales subject to value added tax, <a href=\"https:\/\/kohenavocats.fr\/en\/property-vat-lawyer-paris\/\">real estate VAT<\/a>. A family transfer falls under <a href=\"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\">inheritance tax<\/a> and, for a business, the <a href=\"https:\/\/kohenavocats.fr\/en\/dutreil-pact-lawyer-paris\/\">Dutreil pact<\/a>.<\/p><p>Companies will find corporate income tax, tax consolidation and restructurings on the <a href=\"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/\">business taxation<\/a> page. An investor based abroad who holds property in France should consult the <a href=\"https:\/\/kohenavocats.fr\/en\/international-tax-lawyer-paris\/\">international tax<\/a> page.<\/p><p>Finally, two pages concern situations that are already under way: <a href=\"https:\/\/kohenavocats.fr\/en\/tax-regularisation-lawyer-paris\/\">tax regularisation<\/a>, to correct a return before an audit, and <a href=\"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/\">tax litigation<\/a>, to contest an assessment before the tax authority and then the court. Where a transaction touches on several of these areas, the firm examines them together.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page, checked as at 1 November 2026, and the firm's related practice areas.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Tax Procedure Code<\/span><span class=\"kcv-art-t\">Article L. 80 B, tax ruling<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Tax Procedure Code<\/span><span class=\"kcv-art-t\">Article L. 64 A, principally tax-motivated acts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Tax Procedure Code<\/span><span class=\"kcv-art-t\">Article L. 180, reassessment of registration duties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Tax Procedure Code<\/span><span class=\"kcv-art-t\">Article L. 57, notice of reassessment<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048845731\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">General Tax Code<\/span><span class=\"kcv-art-t\">Article 726, transfers of company shares<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">General Tax Code<\/span><span class=\"kcv-art-t\">Article 784, add-back of earlier gifts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">General Tax Code<\/span><span class=\"kcv-art-t\">Article 669, usufruct and bare ownership<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">General Tax Code<\/span><span class=\"kcv-art-t\">Article 1729, surcharges<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Real estate tax<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Inheritance tax<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Business taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax litigation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law in Paris<\/span><span class=\"kcv-pg-s\">The firm's practice<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-law-attorneys-paris-75017\/\"><span class=\"kcv-pg-t\">Business law in Paris<\/span><span class=\"kcv-pg-s\">The firm's practice<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/contact\/\"><span class=\"kcv-pg-t\">Contact<\/span><span class=\"kcv-pg-s\">Write to or meet the firm<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n\n<\/div><\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Why consult a tax lawyer before signing a transaction?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Because the tax on a transaction is fixed on the day it is concluded. The price of a sale, the form of a gift, the choice between direct ownership and a company determine the applicable regime, and most of these choices can no longer be corrected once the deed is signed. An error discovered three years later, during an audit, is then argued with only the documents of the time. The taxpayer's protection rests first on the legislation and the published doctrine. Article L. 80 A of the Tax Procedure Code ( livre des proc\u00e9dures fiscales ) prevents the tax authority from increasing an assessment by adopting an interpretation different from the one it had formally accepted ( Article L. 80 A ). This guarantee operates only in the taxpayer's favour. The Court of Cassation has recalled that \\\"the provisions of this text neither aim nor have the effect of conferring regulatory power on the tax authority or of allowing it to depart from the law, and they may be relied on only by a taxpayer who contests their assessment\\\" ( Cass. com., 7 May 2025, No. 23-23.850 ) (our translation), in favour of a development company. The firm therefore examines the transaction before signature: nature of the assets, status of the parties, taxes due at each stage, and the documents that will later prove the conditions were met.\"}}, {\"@type\": \"Question\", \"name\": \"How can you obtain a position from the tax authority before carrying out the transaction?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"By a tax ruling request ( rescrit ). Where the tax authority has formally taken a position on the assessment of a factual situation in light of a tax provision, it can no longer increase the assessment by adopting a different assessment; when a taxpayer acting in good faith submits a written, precise and complete request, it rules within three months ( Article L. 80 B, 1\u00b0 of the Tax Procedure Code ). That period runs from receipt of the complete request by the competent department or, if it was incomplete, from receipt of the additional information requested, and only an express reply binds the tax authority: its silence does not amount to agreement ( BOI-SJ-RES-10-20-10, \u00a7 350 ). The administrative doctrine describes this general ruling procedure and its admissibility conditions ( BOI-SJ-RES-10-20-10 ). The quality of the request decides the value of the reply: the guarantee presupposes a precise, complete, accurate and sincere request, and the position taken binds the tax authority only if the real situation matches the presentation made to it. A tax ruling is not always advisable. It exposes the transaction to the tax authority before it is carried out and applies only to the situation described. The firm helps decide whether to request one, drafts the request on the basis of the planned deeds and checks, after the reply, that the transaction as signed remains consistent with what was presented.\"}}, {\"@type\": \"Question\", \"name\": \"What registration duties apply to the transfer of shares in a company that owns buildings?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Transfers of company shares bear a registration duty whose rate varies with the nature of the securities and of the company; shares in property-rich companies follow a specific regime ( Article 726 of the General Tax Code ). The characterisation is therefore checked before the price and the allocation of duties between seller and buyer are fixed. The court sticks to the letter of the text. To determine whether a company is property-rich, the Court of Cassation noted that \\\"As this text refers only to buildings and real property rights, without covering buildings by destination\\\" ( Cass. com., 2 December 2020, No. 18-25.559 ) (our translation): the latter do not count in the calculation, and the tax authority's appeal to the Court of Cassation was dismissed. The form of the company also matters on the exact day of the transfer. The Court of Cassation holds that \\\"the registration duties applicable to a transfer of company shares are assessed according to the legal nature of those rights determined at the date of the event giving rise to registration duties, which is the date of transfer of ownership\\\" ( Cass. com., 18 December 2024, No. 23-21.435 ) (our translation), even if the company's earlier conversion had not yet been published. The firm checks the company's form at the date of the transfer, and the make-up of its assets at that date and during the preceding year, a period the text also covers ( Article 726, I, 2\u00b0 ).\"}}, {\"@type\": \"Question\", \"name\": \"For how long can the tax authority go back on a registered gift or sale?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For registration duties, the tax authority may act until the end of the third year following that of registration, provided that the deed itself sufficiently reveals that the duties are due, without further investigation ( Article L. 180 of the Tax Procedure Code ). Failing that, it has the general period, which ends at the close of the sixth year following that of the chargeable event, where no shorter or longer period is provided for ( Article L. 186 ). The drafting of the deed therefore determines the length of the exposure. A deed that describes the assets, their value and the regime relied on precisely closes the period sooner than an elliptical one. The registration date is itself a matter of debate. The Court of Cassation has held that, where the duties were paid on filing and the formality accepted by the public accountant, \\\"the deed or the declaration subject to duties must be deemed registered on the date of filing, so as not to subject the taxpayer to a longer reassessment period for a reason not attributable to them\\\" ( Cass. com., 10 May 2024, No. 22-18.929 ) (our translation). For a gift filed on 31 December, this point decided the year in which the period began. The firm keeps proof of filing and payment.\"}}, {\"@type\": \"Question\", \"name\": \"Do gifts made several years ago increase inheritance tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, except those made more than fifteen years ago. To assess the duties, the value of the earlier gifts made by the same donor to the same donees, heirs or legatees is added to the value of the assets transferred, and the allowances already used are deducted ( Article 784 of the General Tax Code ). Each child benefits, on the share received from each parent, from an allowance of \u20ac100,000 ( Article 779 ), and the progressive scale then applies ( Article 777 ). The add-back concerns only people who have themselves received something. The Court of Cassation so held for grandchildren who succeed in place of a child who renounces: \\\"the direct-line representatives of a renouncing heir, who are not donees, heirs or legatees of the deceased, must be taxed personally according to their family relationship with the deceased\\\" ( Cass. com., 8 July 2026, No. 25-13.219 ) (our translation), without the gifts received by their parent being set against them. The timetable of gifts is therefore planned over fifteen years. The firm reconstructs the history of the deeds, calculates the available allowances and measures the effect of a renunciation before the family decides on it.\"}}, {\"@type\": \"Question\", \"name\": \"Does a debt mentioned in a notarial deed always reduce the assets of the estate?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, and the distinction turns on what the notary personally recorded. The Tax Procedure Code protects a debt recorded in a notarial deed: Article L. 20 provides that \\\"any debt recorded in a notarial deed and not yet due on the day the succession opens may not be disregarded by the tax authority until it has obtained a court ruling that the debt had no real existence\\\" ( Cass. com., 12 March 2025, No. 23-21.706 ) (our translation). That protection is narrow. In the same decision, concerning a quasi-usufruct agreement, the Court of Cassation held that a debt which the notary had merely recorded on the basis of the parties' statements \\\"may be disregarded by the tax authority without first having to obtain a court ruling that the debt had no real existence\\\" ( Cass. com., 12 March 2025, No. 23-21.706 ) (our translation). The heiress's appeal to the Court of Cassation was dismissed: a ruling unfavourable to the taxpayer. A debt of restitution, a family acknowledgement of debt or a current account must therefore rest on evidence independent of the deed: bank statements, sale deeds, source of funds. The firm checks these documents before the return is filed, while the heirs can still gather them.\"}}, {\"@type\": \"Question\", \"name\": \"Does the division of an estate between heirs or between spouses bear registration duty?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The division of assets between co-owners or co-heirs is subject to a duty of 2.50%, reduced to 1.10% for a division following a divorce, a legal separation or the end of a civil partnership ( Article 746 of the General Tax Code ). The amount therefore depends directly on the liquidation that precedes the division. Not every transaction that allocates an asset to an heir is a division. The Court of Cassation held that \\\"the preferential withdrawal made by the surviving spouse, under Article 1515 of the Civil Code, does not constitute a division\\\" ( Cass. com., 5 November 2025, No. 23-19.780 ) (our translation): the division duty was not due, and the tax authority's appeal to the Court of Cassation was dismissed. The drafting of the marriage contract and of the liquidation deed thus has direct tax effects. The firm can review these deeds with the notary, work out the duty due under the possible options and check that the characterisation adopted will stand up before the tax authority.\"}}, {\"@type\": \"Question\", \"name\": \"How are usufruct and bare ownership valued and taxed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For registration duties, the value of the usufruct and of bare ownership is determined by a scale based on the age of the usufructuary: 50% each where the usufructuary is under 61, the usufruct being worth 40% under 71 and 30% under 81; a usufruct granted for a fixed term is worth 23% of full ownership for each ten-year period ( Article 669 of the General Tax Code ). Giving bare ownership thus reduces the taxable base, and the merger of the usufruct with bare ownership on the usufructuary's death or the expiry of the term gives rise to no tax ( Article 1133 ). A temporary usufruct follows its own rules for income tax. The Council of State ( Conseil d'\u00c9tat ) held that the contribution to a civil property company of the temporary usufruct of company shares, paid for with securities, constituted a taxable transfer for consideration in the income category of the dismembered asset, even though no cash had been received ( CE, 30 March 2026, No. 502243 ): a ruling unfavourable to the taxpayers, whose appeal was dismissed. The firm compares the split-ownership structures in light of each tax concerned, transfer duties, income tax and real estate wealth tax, before anything is signed.\"}}, {\"@type\": \"Question\", \"name\": \"Can you contribute your shares to a holding company before selling without paying capital gains tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Contributing shares to a company subject to corporate income tax that the contributor controls allows the capital gain to be placed under tax deferral. The deferral ends, in particular, when the contributed shares are sold or redeemed less than three years after the contribution, unless the proceeds are reinvested under the conditions set out in Article 150-0 B ter of the General Tax Code, which the administrative doctrine details ( BOI-RPPM-PVBMI-30-10-60-20 ). The conditions are assessed on the precise facts and at the date of the transaction. For a contribution made in 2016, the Council of State confirmed that the deferral was maintained where the recipient company, after redeeming the contributed shares, had reinvested more than 50% of the proceeds, the threshold then provided for by the text, in acquiring control of another company, and dismissed the minister's appeal ( CE, 16 February 2024, No. 472835 ). For sales of contributed shares made from 21 February 2026, the administrative doctrine refers to reinvestment of at least 70% of the proceeds within three years ( BOI-RPPM-PVBMI-30-10-60-20, \u00a7\u00a7 47 and 70 ). The structure remains exposed to the abuse-of-law rule where the deed is fictitious or where, seeking the benefit of a literal application of the texts against the objectives pursued by their authors, it could have been inspired by no motive other than tax ( Article L. 64 of the Tax Procedure Code ) or had as its principal motive the avoidance of tax ( Article L. 64 A ). A tax saving is therefore not enough, on its own, to establish abuse. The firm checks control of the holding company, the timetable, the nature of the reinvestment and the economic coherence of the whole before the contribution.\"}}, {\"@type\": \"Question\", \"name\": \"Can shares held through a holding company or a civil company escape real estate wealth tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Real estate wealth tax applies to persons whose real estate assets exceed \u20ac1,300,000 ( Article 964 of the General Tax Code ). Buildings and the shares that represent them are exempt where they are used for their owner's main industrial, commercial, craft, agricultural or professional activity, under the conditions of Article 975 . Under the former wealth tax, the Court of Cassation held that, by refusing the relief on the ground of a double interposition of companies, the tax authority \\\"added a condition not provided for in Article 885 O bis of the General Tax Code and in its own administrative doctrine\\\" ( Cass. com., 28 May 2026, No. 25-14.220 ) (our translation). The characterisation of securities remains strict. Concerning bonds redeemable in shares, the Court of Cassation held that \\\"Until their redemption, ORAs constitute, in their subscriber's assets, bonds having the nature of receivables\\\" ( Cass. com., 14 February 2024, No. 22-16.954 ) (our translation): they could not be business assets, a ruling unfavourable to the taxpayers. These decisions concern the former tax; the firm checks whether they carry over to the current text before relying on them.\"}}, {\"@type\": \"Question\", \"name\": \"What penalties apply when a structure is recharacterised as abuse of law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Abuse of law within the meaning of Article L. 64 of the Tax Procedure Code carries a surcharge of 80%, reduced to 40% where it is not established that the taxpayer was the principal instigator of the acts in question or their principal beneficiary ( Article 1729 of the General Tax Code ). This specific surcharge does not apply to acts set aside under Article L. 64 A: any penalty then requires another basis, which the tax authority must justify. The dispute may be referred to the tax abuse-of-law committee ( Article L. 64 of the Tax Procedure Code ). The amount of the penalty can be argued before the court. The Court of Cassation has held that a full-jurisdiction remedy must be available and that \\\"The judge, when asked to do so, must verify that the tax penalty is proportionate to the taxpayer's conduct in the circumstances of the case\\\" ( Cass. com., 12 February 2025, No. 23-14.047 ) (our translation); the judgment that merely asserted proportionality was quashed on that point. The defence therefore operates on two levels: the reality of the non-tax reasons for the transaction, then, in the alternative, the part played by each person and the proportionality of the penalty. The firm gathers the documents that establish the wealth-planning, family or economic objectives pursued at the time of the deed.\"}}, {\"@type\": \"Question\", \"name\": \"What should you do after a notice of reassessment concerning gift or inheritance duties?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The notice must be reasoned in a way that enables the taxpayer to submit observations or to accept it; if the tax authority rejects those observations, its reply must also be reasoned ( Article L. 57 of the Tax Procedure Code ). The time limit for replying is extended by thirty days at the taxpayer's request received before it expires, under the same article. Who replies matters as much as what is said. The Court of Cassation holds that while a notary may submit a claim without express authority, \\\"he must show such authority in order to reject or accept a notice of reassessment\\\" ( Cass. com., 8 July 2026, No. 25-11.097 ) (our translation): the tax authority did not have to reply to the observations of a notary without express authority, and the relief obtained on appeal was quashed, a ruling unfavourable to the heiress. The tax authority also has some latitude during proceedings. Since 2025, the Court of Cassation has allowed it to rely on a new ground, and \\\"the judge may, after adversarial argument, accept this new ground provided that the substitution proposed by the tax authority does not deprive the taxpayer of the procedural guarantees provided by law\\\" ( Cass. com., 8 October 2025, No. 24-16.995 ) (our translation), a ruling unfavourable to taxpayers on this point, the judgment being otherwise partly quashed on other grounds. The firm therefore prepares the reply as if the case were going to be judged.\"}}, {\"@type\": \"Question\", \"name\": \"Which page of the firm should you read, depending on your transaction?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The pages of the firm's tax practice each deal with one type of transaction. The purchase, construction or resale of a building falls under real estate tax and, for sales subject to value added tax, real estate VAT . A family transfer falls under inheritance tax and, for a business, the Dutreil pact . Companies will find corporate income tax, tax consolidation and restructurings on the business taxation page. An investor based abroad who holds property in France should consult the international tax page. Finally, two pages concern situations that are already under way: tax regularisation , to correct a return before an audit, and tax litigation , to contest an assessment before the tax authority and then the court. Where a transaction touches on several of these areas, the firm examines them together.\"}}]}<\/script>\n<script nowprocket data-no-optimize=\"1\" data-no-defer=\"1\">\n(function(){\n  var root = document.querySelector('.kccm .kcv'); if (!root) return;\n  var tabs = root.querySelector('#kcv-cabinet'); if (!tabs) return;\n  var ch = [].slice.call(tabs.querySelectorAll('.kcv-chip-t'));\n  var sl = [].slice.call(tabs.querySelectorAll('.kcv-slide'));\n  if (!ch.length || !sl.length) return;\n  root.classList.add('js');\n  function show(id, focus){\n    var c = ch.filter(function(x){ return x.getAttribute('aria-controls') === id; })[0]; if (!c) return false;\n    ch.forEach(function(x){ var on = x === c; x.classList.toggle('on', on); x.setAttribute('aria-selected', on ? 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Structure. Defend. YOUR TRANSACTION. Sale, gift, inheritance, holding company: describe the transaction to a tax lawyer in Paris before you sign it. Go to the form In the media View the videos and their transcriptsVideos Discover our tax law areas of work. Lawyer REAL ESTATE TAX Paris Lawyer REAL ESTATE [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":1915146,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161395","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Tax lawyer Paris: Kohen Avocats reviews sales, gifts, inheritances and holding structures before you sign. 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