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Tax lawShould shares in property-rich companies held by Luxembourg residents be subject to French real-estate wealth tax (IFI)?
In a landmark ruling of 2 April 2025, the French Cour de cassation held that shares in property-rich companies located in France are subject to wealth tax (ISF) in the hands of Luxembourg residents. But is that solution transposable to the IFI under the new 2018 France–Luxembourg tax treaty? Partner Benoît Dambre examines its — uncertain — scope.
- Tax law
Benoît Dambre named in Best Lawyers 2026 — Tax Law
Andersen in France is pleased to announce that Benoît Dambre, Tax Partner, has been recognised in the new Best Lawyers 2026 ranking under the Tax Law category.
- Tax law
Andersen in France recognised in Chambers Europe 2026 — Tax
Andersen in France appears in the new Chambers Europe 2026 ranking under the Tax category. Benoît Dambre and François Morazin are individually recognised.