There follows a summary of his main areas of expertise.

 

 

1.1 Tax and international corporations

This area can be split in two sections.

The first covers all aspects of financial and fiscal engeneering.

Exemples include :

  • tax consolidation
  • transfer price
  • repatriation of earnings ( losses, profits, dividends)
  • holding companies in France and abroad ( including the Soparfi in Luxembourg )

The second section relates the business dealings between France and other countries, espacially Germany. This is one of the practice’s special grown areas, due to Strasbourg location right in the center of Europe, as well as its ability to work in German.

Exemples of cases handled :

  • dividend payements from France to Germany : both typicals and atypicals cases
  • the tax situation in France for a foreign company, setting up a subsidiary or an agency in the country
  • the tax representation

1.2 The corporations and the tax authorities

This section relates to assistance given to compagnies for tax inspections by the tax authorities and in defending companies in the event of additional tax assessments, over the whole duration of any potential or ongoing dispute.

1.3 The tax system as applied to banking

This section deals with the tax system as applied to banks and their customers in France, Luxemburg, Switzerland, Austria and Germany.

Exemples includes :

  • the application of VAT within banks
  • financial investments through investment funds
  • trust and fiduciary operations
  • the tax system applicable to financial market instruments

 

 

2.1 The individual and the tax authorities

This section relates to assistance given to individuals for tax inspections by the tax authorities and in defending individuals in the event of additional tax assessments, over the whole duration of any potential or ongoing dispute.

2.2 Transborder factors involving property law and law of persons

This section concerns the various aspects of the free circulation of persons and capital of the transborder area within wich the practice is located.

Exemples :

  • the French real-estate assets of a German tax resident
  • the transborder change of tax domicile
  • expatriation and secondment : the legal, fiscal and social consequences

 

 

The twin roles of Legal Advisor and Defendant also extend to training and teaching.

Lucien Muller was a lecturer of the School of European Management part of Strasbourg’s Robert Schuman University.

The lecture cover :

  • territoriality of tax with regard to VAT and earnings taxation
  • double taxation agreements

The training sessions cover :

  • tax inspections
  • tax and environnement
  • trade tax
  • incentive payments : tax and labour regulations

 
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