Abuse of tax law: publication of the firm’s quarterly column in “Ingénierie Patrimoniale” (JFA Editions)
15 April 2026
In its April 2026 column, the Axtead team provides an overview of recent developments regarding the abuse of tax law and the prevention of tax fraud within the field of private client tax law.
The column reviews several rulings concerning cash considerations (soulte) in contribution and capital reduction transactions. The Paris Administrative Court of Appeal found an abuse of law where the soulte received by the taxpayer lacked any genuine economic interest and merely allowed for the tax-free withdrawal of liquidity, with the burden of proving such an interest resting on the taxpayer. Conversely, in the Manitoba Capital case, the Paris Administrative Court ruled that compensating a shareholder through redeemable preferred shares amortized over twenty-five years cannot be treated as a soulte, and therefore does not call into question the transaction’s eligibility for tax deferral.
Furthermore, the team comments on the rulings of the Toulouse and Douai Administrative Courts of Appeal, which found no abuse of law in capital reduction and business cessation transactions absent a repeated artificial scheme or a disguised liquidation of the company. It also notes the ruling of the Marseille Administrative Court of Appeal, on remand, which by contrast found an abuse of law in a change to a company’s fiscal year-end date that lacked any economic justification and was carried out solely to avoid tax.
Finally, the column reviews several opinions issued by the Abuse of Tax Law Committee on November 13, 2025, concerning a capital reduction used to fund payment of an inheritance-related soulte following a transfer under the Dutreil regime, intra-family transfers of undervalued shares recharacterized as disguised gifts, and the rental of a property by a real-estate company (SCI) to its occupying shareholder, found to constitute an artificial rental deficit.
This contribution reflects Axtead’s commitment to actively participating in the shaping of contemporary tax doctrine by providing practitioners with a structured, critical, and operational analysis of the current boundaries between wealth optimization and the abuse of tax law.
26 July 2026
We are pleased to announce that Axtead has been ranked in the Chambers High Net Worth 2026 guide, in Private Wealth Law (France). A little over a year after the firm’s launch, this recognition rewards the groundwork laid in our very first months, when we submitted our candidacy to Chambers & Partners. We are especially […]
15 April 2026
In its April 2026 column, the Axtead team provides an overview of recent developments regarding the abuse of tax law and the prevention of tax fraud within the field of private client tax law. The column reviews several rulings concerning cash considerations (soulte) in contribution and capital reduction transactions. The Paris Administrative Court of Appeal […]
05 February 2026
We are pleased to announce the recognition of Arnaud Tailfer, founding partner of Axtead, by Chambers and Partners as Up and Coming. This distinction highlights a recognised expertise in tax litigation, both for corporates and private individuals. It reflects a practice built on anticipation, rigour and the pursuit of effective solutions. “Arnaud Tailfer won’t go […]
29 January 2026
Axtead has been awarded a Special Mention by the jury of the 2026 Sommet du Droit, in the category Wealth Taxation – Regularisation and Litigation. This distinction recognises the emergence of Axtead, a young firm led by a team of experienced lawyers, as well as the clear and demanding vision guiding its development. This recognition […]
15 January 2026
In its January 2026 column, the Axtead team provides an overview of recent developments regarding the abuse of tax law and the prevention of tax fraud within the field of private client tax law. The column highlights two opinions of the Abuse of Tax Law Committee (CADF) finding fictitiousness, on the one hand, in a […]
29 December 2025
We wish you a serene year ahead, filled with happiness, new projects, and success, within an increasingly demanding tax and wealth-planning environment.
