By Isabelle Chauvet, Partner and Aurelia Damas, Counsel

These two presentations summarize the main features of the tax on asset holding companies and the tax on unproductive wealth. They incorporate the latest amendments adopted on October 31, 2025.

Isabelle Chauvet (1)

Isabelle Chauvet

Partner

Isabelle Chauvet mainly provides tax advice to French and foreign listed and unlisted companies and funds in terms of acquisition structuring, intra-group restructuring and Private Equity.

AURELIA

Aurelia Damas

Counsel

She has cross-functional expertise in corporate and wealth taxation. She primarily advises French and international groups on all aspects of corporate taxation (tax reviews, restructurings, due diligence, contract taxation, transfer pricing, flow taxation, coordination with foreign correspondents, local taxation).