Corporate tax law · France
Find a corporate tax lawyer in France
Corporate tax questions in France mix substantive tax law with a procedure that runs to strict calendars. Tell us what you are facing once, free of charge, and we match you with an avocat who works on that kind of file. You decide whether to instruct.
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Why companies look for a corporate tax lawyer in France
Running a company in France means dealing with corporate tax questions that rarely sit still: a restructuring, a cross-border transaction, an audit notice from the tax authority or a disputed assessment can all require a careful, documented response within short procedural windows. A corporate tax lawyer in France works at this intersection of tax law and procedure — advising on structuring and compliance, corresponding with the administration and, where necessary, litigating before the administrative courts. Through europeanlawfinder.com you describe your situation once, free of charge, and we match you with an avocat whose practice focuses on the issue you actually have. You keep control of the decision; the first conversation costs you nothing and carries no obligation.
France in practice
How corporate tax matters work in France
French tax work is shaped by a codified civil-law tradition, a separate administrative court system and strict procedural timetables. These are the structural features worth understanding before you instruct anyone.
Where French tax disputes are heard
France maintains two separate court systems. A disagreement with the tax administration belongs to the administrative order: the tribunal administratif hears it at first instance, a cour administrative d’appel reviews it in fact and in law, and the Conseil d’État decides points of law. A contentious appeal (recours contentieux) generally has to be filed within two months.
Mandatory lawyer representation
Representation rules shape how a file is run. An avocat is mandatory before the tribunal judiciaire in most civil claims above €10,000 and in every appeal before the cour d’appel; before the Cour de cassation only specialised avocats aux conseils may act. Before the tribunal de commerce, parties may appear in person.
What it takes to practise as an avocat
An avocat must hold a Master 2 in law — required since 1 January 2025 — and the Certificat d’aptitude à la profession d’avocat, obtained after 18 months of training at a CRFPA following an entrance exam, then swear an oath before the cour d’appel and join the roll of one of 164 local bars.
Costs, stamps and legal aid
Justice itself is in principle free: court acts carry no stamp duty and administrative proceedings are free of charge. Filing before a civil first-instance court or the conseil de prud’hommes requires a €50 fiscal stamp; an appeal with mandatory representation requires a €225 electronic stamp. Fees are freely agreed in a convention d’honoraires, and aide juridictionnelle can cover all or part of the cost.
Real estate, notaries and non-resident gains
Corporate transactions often touch French real estate. Any transfer of real property must be evidenced by an authentic deed drawn up by a notary practising in France, who registers it in the land registry and collects the transfer taxes. Non-residents selling French property owe a 19% income-tax levy on the net capital gain, collected at source by the notary, plus social levies of 17.2% or 7.5% depending on residence.
Time limits that shape strategy
French limitation periods are counted strictly. The general limitation for civil and commercial debt claims is five years, consumer debt claims two years, unpaid rent and charges three years, and employment dismissal claims twelve months. A contentious administrative appeal must be brought within two months, and bodily-injury tort claims within ten years.
Country details on this page are drawn from official French sources — the Ministère de la Justice, Legifrance, the Conseil national des barreaux and impots.gouv.fr — consulted for this page.
- Ministère de la Justice — Organisation of courts and tribunals in France
- Ministère de la Justice — The French legal and judicial system (PDF)
- Conseil national des barreaux — Conditions of access to the profession of avocat
- justice.fr — Court costs and the cost of proceedings
- Legifrance — Two-month deadline for a contentious administrative appeal
- Legifrance — Notarial authentic deed required for real-estate transfers
- impots.gouv.fr — Taxation of capital gains on the sale of property by non-residents
- Legifrance — General limitation periods for civil and commercial claims
Common situations
What brings companies to us
Most requests we receive involve a deadline, a document trail, or a structure that crosses a border.
An assessment or audit notice arrives
A contrôle fiscal letter leaves little room for delay. Contracts, invoices and transfer-pricing files need to be gathered quickly, because missing the procedural window can narrow the arguments before a lawyer has even seen the file.
Cross-border structures raise questions
Parent companies, permanent establishments, payments abroad and French real-estate holdings interact in ways that a general summary will not capture. You need a lawyer who reads the actual transaction and its documentation.
Fees and the mandate are unclear
You want to know how a French avocat charges, what belongs in a convention d’honoraires and whether aide juridictionnelle could apply, before committing to a mandate that may run for many months.
How matching works
A short brief, relevant avocats
We do not practise law. We match you with lawyers who do, and who handle the kind of French corporate tax issue you describe.
Matching based on the actual issue
Your request goes to avocats whose practice covers corporate tax and the applicable procedure — administrative litigation, commercial disputes, or real-estate and non-resident questions — so the first call is substantive.
Verified French credentials
Lawyers we match are registered with a French bar and work within the Conseil national des barreaux framework, which includes the Master 2 and CAPA requirements and a continuing-education duty of 20 hours per year.
One brief, several profiles
You describe the matter once. We compare it with lawyers’ declared specialisations and send you profiles that fit, which means less repetition and more time spent on the substance of your file.
Free, and without obligation
Matching costs you nothing and does not commit you to instructing anyone. You decide whether to sign a convention d’honoraires after that first conversation, and on what terms.
Also available in
European countries covered by the network
Our network connects clients with lawyers across Europe, including the countries most often involved in French corporate structures.
Questions
Corporate tax and French procedure: frequent questions
What does a corporate tax lawyer in France actually do?
Corporate tax lawyers in France advise companies on structuring, compliance and transactions, correspond with the tax administration and, where a dispute arises, act before the administrative courts — the tribunal administratif, the cour administrative d’appel and, on points of law, the Conseil d’État. Many also handle the tax aspects of real-estate deals and cross-border flows.
How long do I have to challenge a French tax decision?
A contentious administrative appeal (recours contentieux) must generally be filed within two months. That window is short, and the arguments raised at that stage shape the rest of the case, so it is worth having an avocat read the decision as soon as it reaches you.
Do I need a French lawyer, or can I represent myself?
It depends on the court. An avocat is mandatory before the tribunal judiciaire in most civil claims above €10,000, in every appeal before the cour d’appel, and before the Cour de cassation, where only avocats aux conseils may act. Before the tribunal de commerce or the conseil de prud’hommes, parties may appear in person.
How are lawyers’ fees set in France?
There is no statutory tariff outside the legal-aid scale. Fees are freely agreed in a convention d’honoraires and may be time-based, a fixed fee, or a success fee added to a fixed amount. Aide juridictionnelle can cover all or part of the cost, with full aid available up to a reference taxable income of €12,862.
What tax applies when a non-resident sells French property?
Non-residents selling French real estate are liable to a 19% income-tax levy on the net capital gain, collected at source by the notary. Social levies are 17.2% for those outside the EU, EEA, UK and Switzerland, and 7.5% for residents of those countries, with progressive taper relief reducing the taxable gain each year of ownership.
Is French court procedure expensive?
Justice is in principle free: court acts carry no stamp duty and administrative proceedings are free of charge. A €50 fiscal stamp applies on filing before a civil first-instance court or the conseil de prud’hommes, and a €225 electronic stamp on an appeal that requires mandatory representation.
Next step
Describe your French corporate tax matter once
Tell us what you are dealing with — an assessment, a transaction, a structure or a question about procedure — and we match you with an avocat who handles that type of file. Matching is free, confidential and carries no obligation to instruct.