Abuse of tax law: publication of the firm’s quarterly column in “Ingénierie Patrimoniale” (JFA Editions)
02 November 2025
In its October 2025 column, the Axtead team provides an in-depth 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 a series of consistent rulings concerning contribution transactions involving a cash consideration (soulte). In these cases, the courts have found an abuse of law where the cash payment appeared to lack any genuine economic or wealth-management justification, serving merely to allow for the immediate, tax-free withdrawal of liquidity. Conversely, more favorable rulings issued by the Paris Administrative Court of Appeal in June and July 2025, strongly reiterate that the burden of proving an exclusively tax-driven purpose lies with the tax authorities and requires a concrete analysis of the economic rationale behind the structure.
Furthermore, the team comments on the Conseil d’État ruling of June 18, 2025, which clarifies the tax regime applicable to cash considerations deemed abusive in contribution transactions carried out before January 1, 2017. The ruling confirms that only the portion corresponding to the soulte is subject to immediate taxation under standard capital gains rules, with the potential application of holding-period tax reductions.
Finally, the column reviews several opinions issued by the Abuse of Tax Law Committee on April 3, 2025, notably regarding intra-family transfers (transfers involving life annuities, unpaid vendor loans, nominal prices, and civil partnerships/PACS). These illustrate the Committee’s analytical method, which is based on identifying genuine consideration and donative intent, while emphasizing the economic consistency of cash flows and the conduct of the parties involved.
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.
