{"id":10306,"date":"2020-04-07T12:28:48","date_gmt":"2020-04-07T10:28:48","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/kompetenzen\/steuerrecht-in-frankreich\/"},"modified":"2024-03-07T12:51:47","modified_gmt":"2024-03-07T11:51:47","slug":"tax-law-in-france","status":"publish","type":"page","link":"https:\/\/rechtsanwalt.fr\/en\/expertise\/tax-law-in-france\/","title":{"rendered":"Tax Law in France"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-145nae-76e3a6f2eb3efd449994acc3d4b91382\">\n.avia-section.av-145nae-76e3a6f2eb3efd449994acc3d4b91382{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/05\/steuerrecht_fr_epp-2-1.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='locations_sub_background_img'  class='avia-section av-145nae-76e3a6f2eb3efd449994acc3d4b91382 main_color avia-section-no-padding avia-no-border-styling  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id=\"style-css-av-2jljf-e413c6095cbc846eebea02e1be0e4866\">\n.flex_column.av-2jljf-e413c6095cbc846eebea02e1be0e4866{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2jljf-e413c6095cbc846eebea02e1be0e4866 av_three_fifth  avia-builder-el-3  el_before_av_two_fifth  avia-builder-el-first  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-20uosv6-adbc353f13f44a08f5b589da1288df80\">\n#top .av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-20uosv6-adbc353f13f44a08f5b589da1288df80 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-20uosv6-adbc353f13f44a08f5b589da1288df80 av-special-heading-h1 custom-color-heading blockquote modern-quote  avia-builder-el-4  el_before_av_textblock  avia-builder-el-first  location_slogan av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  >Tax Law in France<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71\">\n#top .av_textblock_section.av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p>We provide support for all essential questions of French tax law. We can provide consulting services in German, French or English.<\/p>\n<p>Our partner Euro-Droit (<a href=\"http:\/\/www.eurodroit.com\">www.eurodroit.com<\/a>), a company we founded more than 25 years ago with competent employees who speak fluent German, can manage the payroll administration of your employees in France, the preparation of business management analyses of your French branch office, the complete administration of your branch office or subsidiary in France, the application for a VAT number, the preparation of French VAT returns as well as customs declarations (summary declaration - DEB) and the execution of secondment formalities to France for employees from Germany, Austria or Switzerland.<\/p>\n<p>We provide practical, focused advice on the following tax issues in France.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7\">\n#top .hr.hr-invisible.av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1o9b7pe-21388a6cb91f62c91372a37461449b9c\">\n#top .av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-1o9b7pe-21388a6cb91f62c91372a37461449b9c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1o9b7pe-21388a6cb91f62c91372a37461449b9c av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-7  el_after_av_hr  el_before_av_hr  location_slogan av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Tax Law Services in France:<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1\">\n#top .hr.hr-invisible.av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1 hr-invisible  avia-builder-el-8  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-21-2a34ee3b2476796a3c70efaa58109a39\">\n#top .av_textblock_section.av-jgfdunv8-21-2a34ee3b2476796a3c70efaa58109a39 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-21-2a34ee3b2476796a3c70efaa58109a39 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><ul>\n<li>Advice on VAT issues; assistance with requests for binding written information from the French tax administration (<em>rescrit fiscal<\/em>); assistance with the input tax refund procedure in France<\/li>\n<li>Expert assistance with retrospective VAT returns in France (on your own initiative or as part of a tax audit), particularly in the event of the thresholds being exceeded in the mail-order business; application for waiver of penalties.<\/li>\n<li>Consulting on all issues relating to French company taxation for German, Austrian and Swiss companies and their subsidiaries or branches in France (in particular corporate income tax, consolidated tax group and consolidation as well as French trade tax (<em>Contribution Economique Territoriale<\/em> - CET)<\/li>\n<li>Analysis of the tax aspects of the activities of German, Austrian and Swiss companies in France, in particular with regard to the double taxation agreement for France\/Germany, France\/Austria and France\/Switzerland (e.g: risk assessment regarding the existence of a permanent establishment for tax purposes in France) and tax optimisation<\/li>\n<li>Review of the tax aspects of contracts concluded with French partners; transfer prices between companies in Germany, Austria and Switzerland and their French subsidiaries and branches in France<\/li>\n<li>Tax & financial due diligence for corporate acquisitions in France, in cooperation with cooperation partners, if appropriate: Tax consultancy and auditing firms in France with the necessary expertise in the relevant areas of French accounting law or auditing<\/li>\n<li>Tax optimisation and consulting on corporate acquisitions in France and restructuring of branches and subsidiaries in France.<\/li>\n<li>Taxation of individuals in France and international labour mobility, tax optimisation and assistance tax returns (including withholding tax (<em>retenue \u00e0 la source<\/em>), payroll tax deduction (<em>pr\u00e9l\u00e8vement \u00e0 la source<\/em>) and annual income tax returns)<\/li>\n<li>Expert guidance on tax returns for income from rental of real estate located in France or dividends and interest from a French source<\/li>\n<li>Representation of German, Austrian and Swiss companies and foreign taxpayers in connection with company audits or tax audits in France and in connection with legal tax proceedings<\/li>\n<li>Consulting on tax law issues in connection with real estate investments (VEFA (sale in future state of completion), sale and lease back transactions), transactions (acquisition or sale of real estate located in France) and structuring of real estate projects in France<\/li>\n<li>Consulting on tax law issues in connection with international inheritance cases and international asset transfers and gifts; assistance with tax returns in France<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-19-adbf6df3a8e2ce3ca5d442b7b007981d\">\n#top 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id=\"style-css-av-1apn23m-0a349c2ffef8672a71ee1872217af98f\">\n#top .av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-1apn23m-0a349c2ffef8672a71ee1872217af98f .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1apn23m-0a349c2ffef8672a71ee1872217af98f av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-16  el_before_av_hr  avia-builder-el-first  location_slogan av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Contact Partners in French Tax Law:<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2\">\n#top .hr.hr-invisible.av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2 hr-invisible  avia-builder-el-17  el_after_av_heading  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb\">\n.avia-section.av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb{\nbackground-color:#eef0f3;\nbackground-image:unset;\n}\n<\/style>\n<div id='section_wusste_sie'  class='avia-section av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb main_color avia-section-default avia-no-border-styling  avia-builder-el-19  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-10306'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698\">\n.flex_column.av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698 av_one_full  avia-builder-el-20  el_before_av_one_half  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa\">\n#top .hr.hr-invisible.av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa hr-invisible  avia-builder-el-21  el_before_av_heading  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kia26rd1-a9dad311e7885df0351737a55b7e6339\">\n#top .av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-kia26rd1-a9dad311e7885df0351737a55b7e6339 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-kia26rd1-a9dad311e7885df0351737a55b7e6339 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-22  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Did you know that in France\u2026.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2\">\n#top .hr.hr-invisible.av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2 hr-invisible  avia-builder-el-23  el_after_av_heading  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb\">\n.flex_column.av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb av_one_half  avia-builder-el-24  el_after_av_one_full  el_before_av_one_half  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-14-5aba5e25f474328dc482b9971c0736c3\">\n#top .av_textblock_section.av-jgfdunv8-14-5aba5e25f474328dc482b9971c0736c3 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-14-5aba5e25f474328dc482b9971c0736c3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock wusstensie_left av_inherit_color'  itemprop=\"text\" ><ul>\n<li>the French tax authorities take a very formalistic approach to tax audits of companies established in France? This entails checking the existing documentation in particular. The material analysis of financial details is less intensive in France than in Germany. This means that reliable documentation is essential in the field of transfer pricing between the parent companies in Germany, Austria and Switzerland and their French subsidiaries, and that all contractual agreements must be set out in detail in writing.<\/li>\n<li>in the case of a potential permanent establishment (<em>\u00e9tablissement stable<\/em>) in France, the particular circumstances must be organised and the documentation drawn up in such a way as to avoid a permanent establishment if necessary? This may entail drawing up employment contracts with French employees or agency contracts with commercial agents working in France, or setting up a warehouse in France or carrying out construction work on a building site in France.<\/li>\n<li>the cost plus method of allocating profits to the French subsidiary is only of limited application?<\/li>\n<li>the goodwill (<em>fonds de commerce<\/em>) of a company subject to corporation tax in France cannot be amortised?<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04\">\n.flex_column.av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04 av_one_half  avia-builder-el-26  el_after_av_one_half  el_before_av_hr  flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-7-e5f51f78556ed41e0a667809c10267c3\">\n#top .av_textblock_section.av-jgfdunv8-7-e5f51f78556ed41e0a667809c10267c3 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-7-e5f51f78556ed41e0a667809c10267c3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock wusstensie_right av_inherit_color'  itemprop=\"text\" ><ul>\n<li>the tax authorities offer taxpayers the possibility of avoiding the risk of their pricing policy being questioned at international level between associated companies (transfer pricing)? To safeguard your transfer pricing policy, you also have the option of obtaining prior binding information from the French tax administration to establish your transfer prices. This procedure is free and fast and all information is treated confidentially.<\/li>\n<li>in principle, dividends distributed by a French company to a parent company in another EU country are exempt from withholding tax provided that certain conditions are met (in particular as regards the duration and amount of the participation)?<\/li>\n<li>if there is a tax audit, the accounting documents must be presented by submitting a copy of your accounting file (<em>Fichier des ecritures comptables<\/em> - FEC) in dematerialised form? Your accounting records must therefore be kept in accordance with the French accounting rules (<em>Plan comptable g\u00e9n\u00e9ral<\/em>) in French.<\/li>\n<li>the VAT rules on distance selling (<em>Vente \u00e0 distance<\/em>) also apply to post-sale deliveries from a German or Austrian company subject to VAT to a private individual in France? These transactions are subject to VAT in France when the threshold of \u20ac35,000 is met for deliveries from the German or Austrian company to French customers. Consequently, the German or Austrian company must immediately identify itself for VAT purposes in France, invoice the French VAT and submit VAT returns in France. These e-commerce operations are subject to very strict controls by the French tax authorities.<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8\">\n#top .hr.hr-invisible.av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8 hr-invisible  avia-builder-el-28  el_after_av_one_half  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='section_team_personen'  class='avia-section av-k70a4jhm-10-a3144662686536739e4a9ce22f4f1a6b main_color avia-section-default avia-no-border-styling  avia-builder-el-29  el_after_av_section  el_before_av_codeblock  avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-10306'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-5-e0ab3a8296c5b1c06191254a65dde31f\">\n#top .hr.hr-invisible.av-k69kke7t-5-e0ab3a8296c5b1c06191254a65dde31f{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-5-e0ab3a8296c5b1c06191254a65dde31f hr-invisible  avia-builder-el-30  el_before_av_heading  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-o5935u-9ff8dbd99ccc774c53791e45e9be827b\">\n#top .av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-o5935u-9ff8dbd99ccc774c53791e45e9be827b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-o5935u-9ff8dbd99ccc774c53791e45e9be827b av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-31  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Our German-French Team for Tax Law in France<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb\">\n#top .hr.hr-invisible.av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb hr-invisible  avia-builder-el-32  el_after_av_heading  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_4'  class='main_color av_default_container_wrap container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-10306'><div class='entry-content-wrapper clearfix'><\/p>\n<section  class='av_textblock_section av-jgfdunv8-6-c7f275801367110225fdc8da8eb4fd8d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-small-hide av-mini-hide avia_textblock av_inherit_color'  itemprop=\"text\" ><div id=\"icon_back_2\"><a href=\"https:\/\/rechtsanwalt.fr\/en\/expertise\/\"><br \/>\n<img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/10\/menu_icon_en_desktop_fr.svg\" alt=\"\" width=\"250\" height=\"48\" \/><\/a><\/div>\n<\/div><\/section>\n<section  class='av_textblock_section av-jgfdunv8-1-8c7f53c4b8ccbdc604c5cdc09f93bcdc '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-desktop-hide av-medium-hide avia_textblock av_inherit_color'  itemprop=\"text\" ><div id=\"icon_back_2\"><a href=\"https:\/\/rechtsanwalt.fr\/en\/expertise\/\"><br \/>\n<img decoding=\"async\" class=\"alignnone wp-image-10442\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/10\/menu_icon_en_mobile_fr.svg\" alt=\"\" width=\"216\" height=\"48\" \/><\/a><\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-3-15c1a6544d2f452e94a753c57f927359\">\n#top .hr.hr-invisible.av-k69kke7t-3-15c1a6544d2f452e94a753c57f927359{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-3-15c1a6544d2f452e94a753c57f927359 hr-invisible  avia-builder-el-37  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":10180,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"_links":{"self":[{"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/pages\/10306"}],"collection":[{"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/comments?post=10306"}],"version-history":[{"count":13,"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/pages\/10306\/revisions"}],"predecessor-version":[{"id":32456,"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/pages\/10306\/revisions\/32456"}],"up":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/pages\/10180"}],"wp:attachment":[{"href":"https:\/\/rechtsanwalt.fr\/en\/wp-json\/wp\/v2\/media?parent=10306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}