3 rue Geoffroy-Marie
75009 Paris

Marc Uzan Tax Lawyer

Marc Uzan Avocat Fiscaliste

Maître Marc Uzan has been a Tax Lawyer in Paris for more than 20 Years.

He assists Individuals and Companies in matters of International Taxation, International Inheritance, Tax Audits, Foreign Accounts, Returning to France (impatriate tax regime), Leaving France (Tax Expatriation), Tax Litigation, Negotiation with the Tax Authorities, Appeals before the Courts, RSUs, Management Packages “ManPack”, stock options and free share awards, Foreign Real Estate, Foreign Income, Tax Returns, Local Taxes and Tax Planning.

He has handled more than 300 tax audits, more than 250 foreign account procedures, and more than 200 appeals before the tax courts.

He holds a Master’s Degree in Taxation from the Paris University of Law, is a graduate of ESSEC, and holds the DSCG (French higher diploma in accounting and management – diplôme supérieur de comptabilité et de gestion).

 

FOREIGN ACCOUNTS REGULARIZED

TAX AUDITS

COURT APPEALS

YEARS OF EXPERIENCE

Maître Marc Uzan has been a Tax Lawyer in Paris for more than 20 Years.

He assists Individuals and Companies in matters of International Taxation, International Inheritance, Tax Audits, Foreign Accounts, Returning to France (impatriate tax regime), Leaving France (Tax Expatriation), Tax Litigation, Negotiation with the Tax Authorities, Appeals before the Courts, RSUs, Management Packages “ManPack”, stock options and free share awards, Foreign Real Estate, Foreign Income, Tax Returns, Local Taxes and Tax Planning.

He has handled more than 300 tax audits, more than 250 foreign account procedures, and more than 200 appeals before the tax courts.

He holds a Master’s Degree in Taxation from the Paris University of Law, is a graduate of ESSEC, and holds the DSCG (French higher diploma in accounting and management – diplôme supérieur de comptabilité et de gestion).

250 FOREIGN ACCOUNTS REGULARIZED

300 TAX AUDITS

200 COURT APPEALS

20 YEARS OF EXPERIENCE

Marc Uzan is a Tax Lawyer in Paris with more than 20 years of Experience in Taxation. He holds a Master’s Degree in Taxation, is a graduate of ESSEC and holds the DSCG (Diplôme Supérieur de Comptabilité et de Gestion – French higher diploma in accounting and management). He is a member of the Paris Bar.

 

The Tax Law Firm of Me Marc Uzan offers the following services:

Tax advice: advises individuals and companies on tax matters: International Inheritance, foreign accounts, international taxation, tax audits, tax litigation, international inheritance, sale of foreign property, tax returns, foreign income, tax impatriation, tax expatriation.

Tax disputes: tax audits, responses to proposed tax reassessments (proposition de rectification), tax observations, hierarchical appeals (recours hiérarchique), referral to the tax commission (commission des taxes), referral to the departmental tax contact (interlocuteur départemental), appeals before the tax courts

Tax optimization: RSUs, stock options, tax impatriation, foreign accounts, international inheritance, sales of foreign property, real estate wealth tax (IFI), income tax (IR), VAT (TVA)

Tax planning: foreign income (United States, United Kingdom, Europe, China, Australia, etc.)

Skills and experience

    • In-depth expertise in the following areas: International Inheritance, International Taxation, Foreign Accounts, Tax Impatriation, Tax Expatriation, International Gifts, Tax Audits, Tax Litigation, Negotiation with the tax authorities, Tax Returns, RSUs, ESPPs, Stock options, free share awards
    • Master’s Degree in Taxation from the University of Paris XII
    • Graduate of ESSEC Business School
    • Holder of the DSCG (French higher diploma in accounting and management – diplôme supérieur de comptabilité et de gestion)
    • More than 20 years of experience in Taxation: 300+ tax audits handled, 250+ foreign accounts regularized, 200+ appeals before the tax courts

Why choose Me Marc Uzan?

Me Marc Uzan is a tax lawyer in Paris who has practiced tax law exclusively for more than 20 years.

He supports his clients – individuals and businesses alike – with a tailored approach, based on listening, analysis and efficiency.

His hands-on experience includes:

  • more than 300 tax audits handled,
  • more than 250 foreign account regularizations,
  • more than 200 appeals before the tax courts.

Rigorous support, based on experience, strategy and command of tax litigation.

 

Frequently asked questions

  • What is a tax lawyer and what do they do?

A tax lawyer is a lawyer who specializes in tax law and practices it exclusively. They assist individuals and businesses alike with every aspect of taxation, both in France and internationally.

Faced with complex and constantly changing tax rules, the tax lawyer ensures compliance with the legislation while seeking the best tax optimization strategies. The goal: to secure your procedures while reducing your tax burden as much as possible, within the legal framework.

They act both upstream (advice, planning, tax returns) and downstream, in particular in the event of a tax audit, to defend you before the tax authorities.

 

  • What are the advantages of hiring a tax lawyer in Paris?

Engaging a tax lawyer in Paris has many advantages, particularly in the event of a tax audit. From the very start of the procedure, it is essential to be assisted by an experienced professional who can defend you effectively and protect your rights before the tax authorities.

Your lawyer maintains a constructive dialogue with the tax authorities, while using every available legal remedy to reduce, or even cancel, tax reassessments.

But their role is not limited to litigation. They also assist you with all transactions involving tax issues, whether you are an individual or a business:

  • Sale of a business,
  • Regularization of foreign accounts,
  • Transfer or sale of real estate abroad,
  • Returning to or leaving France (tax impatriation or expatriation),
  • Corporate restructuring,
  • VAT management,
  • Income tax returns, etc.

An experienced tax lawyer thus provides you with legal certainty, peace of mind and a tailored tax strategy, adapted to your personal or professional situation.

  • How do you choose a good tax lawyer in Paris?

Three criteria are important: the lawyer’s experience in taxation, their specific areas of expertise and their availability.

A good tax lawyer must above all have substantial experience in taxation, and have practiced tax law for a long time.

Their specific areas of expertise must match your specific situation: our tax law firm in Paris has developed specific expertise in the following areas in particular: international taxation, tax audits, foreign accounts, impatriation, expatriation, sales of foreign property, RSUs, Management Packages “ManPack”, stock options, free share awards.

  • What are the costs of Me Marc Uzan’s services?

To provide complete transparency on fees, Me Marc Uzan favors fixed fees: a fixed amount is announced before the start of the engagement. If the fixed fees proposed to you are suitable, the engagement begins immediately. If not, things end there. There are therefore never any surprises when it comes to fees.

The amount depends on the specific situation and the engagement: it is set at the start of the engagement and, of course, subject to the client’s prior agreement, so there will never be any unexpected additional fees.

For consultations lasting up to one hour (at the office, by video call or by telephone, as the client prefers), the fee is €250 including VAT (TTC).

Tax procedure or advisory matter: fixed fee, that is, a fixed amount agreed in advance with your prior consent. There will therefore never be any unexpected additional fees.

  • What are the differences between a tax lawyer and a tax adviser?

There are many differences, but three key elements clearly distinguish them:

A tax lawyer has completed full legal training, with recognized degrees in tax law, and regularly updates their knowledge. Their genuine expertise is validated by their admission to the Bar. This is not always the case for a tax adviser, whose training may vary more.

A tax lawyer is covered by professional liability insurance. In the event of a problem, the client therefore benefits from solid financial protection. This protection is not systematic with tax advisers.

A lawyer is bound by absolute professional secrecy. They are also subject to strict ethical rules, overseen by the Bar Association (Ordre des avocats). This guarantees the client complete confidentiality.

When should you consult a tax lawyer?

It is preferable to consult a tax lawyer upstream, as soon as a particular tax situation arises: sale of a property abroad, leaving or returning to France, reporting foreign income, opening accounts abroad, transfer of assets, etc.

But if a tax audit has already begun or in the event of a dispute with the tax authorities, it is also essential to be assisted from the very first stages in order to benefit from all the safeguards and avoid errors with serious consequences.

Does an individual really need a tax lawyer?

Yes, because individuals’ tax situations are often more complex than they seem. A tax lawyer can assist you in many cases:

  • reporting foreign income,
  • holding bank accounts abroad,
  • selling or buying real estate,
  • international gifts or inheritance,
  • returning to or leaving France,
  • or tax regularization.

Being assisted by a lawyer allows you to secure your procedures, avoid errors, and benefit from advantageous tax schemes, while complying with the legislation.

Why should a business or a professional engage a tax lawyer?

Businesses and self-employed professionals face complex tax issues: VAT, corporate income tax, executive compensation, tax audits, and restructurings (mergers, sales, transfers…).

A tax lawyer provides in-depth expertise to secure transactions, avoid reassessments and optimize tax management in compliance with the law. In the event of an audit or a dispute with the tax authorities, they also defend you at every stage of the procedure.

What happens at a first meeting with Me Marc Uzan?

The first meeting allows a precise review of your tax situation. You set out the facts, any documents, and the questions you have.

Me Marc Uzan analyzes the information, advises you on the possible options (advice, regularization, litigation, etc.) and explains the next steps, as well as the cost of the engagement, where applicable.

The first meeting is a consultation, which is charged at €250 including VAT (TTC).

The consultation can take place at the office, remotely (video conference) or by telephone, as you prefer. It lasts up to one hour and leaves you with a clear view of the possible solutions.

What is the difference between a tax advisory engagement and a litigation defense engagement?

A tax advisory engagement consists of anticipating, organizing or optimizing a situation before any dispute arises: income tax returns, structuring of assets, expatriation, regularization of foreign accounts, etc.

A litigation engagement, on the other hand, comes into play when you are already facing a tax audit, a proposed tax reassessment (proposition de rectification), or a procedure before the tax authorities or the courts.

In both cases, Me Marc Uzan assists you rigorously, adapting his strategy to your situation.

My case is simple – do I really need a tax lawyer?

Even in apparently simple situations, errors or omissions can lead to significant tax consequences. Engaging a tax lawyer allows you to secure your procedures, verify that your situation is compliant, and sometimes benefit from advantageous tax regimes you might not have thought of.

If difficulties arise later, your lawyer can also act quickly through litigation, if necessary.
It is better to seek advice from the outset, even for an apparently simple case, than to have to react urgently to the tax authorities.

 

 

PRACTICE AREAS

Tax Audit: Defending Yourself

Negotiate first! Start from the outset on an amicable basis with the tax authorities and benefit from all favorable laws

Tax Litigation

The tax authorities are wrong? It happens! Take the matter to court to assert your Rights

Tax Reassessment

Facing a large claim? There are very often many remedies that can reduce or even completely cancel reassessments

Proposed Tax Reassessment

This is a key moment: the tax authorities’ arguments must be answered by dismantling them one by one

Foreign Accounts

It’s Legal! But They Must Be Reported Correctly Every Year

Rental Income

Many Options Exist: Benefit from the Best Ones

Real Estate Capital Gains

Selling an SCI? If it is subject to corporate tax (IS), Specific Returns must be filed and Optimizing Options Exist

Tax Audit of Foreign Accounts

Warning, Danger! It is a Heavy and Lengthy Procedure, with significant reassessments at stake if the procedure is not handled correctly

Foreign RSUs, Stock Options, etc.

 Do you have foreign RSUs, stock options or free shares? They Must Be Reported, but Favorable Regimes Exist

Foreign Real Estate

There are exemptions linked to tax treaties

Foreign Salaries

They must be reported, but you generally benefit from tax credits thanks to tax treaties

Foreign Interest or Dividends

They must be reported, but you generally benefit from tax credits thanks to tax treaties

Foreign Rental Income

They must be reported, but you generally benefit from tax credits thanks to tax treaties

Foreign Income Tax Returns

Returns are often Complex, but Tax Treaties very often provide favorable regimes!

Tax Expatriation

Leaving France? There are rules to follow and returns to file

Tax Impatriation

The Tax Impatriation regime is very favorable – how can you Benefit from it?

International Inheritance

They are sometimes exempt, sometimes not, depending on the tax treaties; a file must then be submitted to the Non-Residents Tax Center (Centre des Impôts des Non Résidents)

International Gifts

Some tax treaties make it possible to benefit from exemptions.

Inheritance France – United States

US estate tax and French inheritance tax: the 1978 treaty makes it possible to avoid double taxation.

Inheritance France – United Kingdom

UK inheritance tax and French inheritance tax: what the 1963 treaty provides.

Trusts USA

Revocable, living or irrevocable trust: French inheritance tax, distributions and filings.

Trusts UK

Discretionary or life interest trust: French taxation, 2181-TRUST filings and the UK reform.