The Office of Me Jonathan Sémon advises individuals, expatriates, executives and businesses facing tax situations involving multiple countries — in preventive counsel and crisis management.
The Office of Me Jonathan Sémon is a Paris law firm exclusively dedicated to international tax law. It advises individuals, expatriates, executives and businesses facing tax situations involving multiple countries: departure or return to France, tax residence abroad, undeclared foreign accounts, international tax audits, tax treaty application.
international tax law requires mastering French tax law, bilateral tax conventions, tax residence rules under article 4 B of the CGI, and declaration requirements specific to cross-border situations. An analytical error at this stage can have lasting tax consequences.
Applicable laws
Art. 4 B CGIArt. 167 bis CGIArt. 155 B CGIArt. 1649 A CGIArt. 1649 AB CGIArt. L. 12 LPFArt. L. 57 LPFWhy a tax lawyer rather than an accountant?
A tax lawyer intervenes when the situation involves legal uncertainty, risk of assessment, or the need to argue before the tax authorities. They can represent their client before tax authorities and courts — a competence that accountants do not have.
Tax advice
Executives
international
Paris 8thThe firm handles international tax situations comprehensively — both preventively and in crisis management.
Fiscal expatriation refers to transferring tax residence outside France under article 4 B of the CGI. This transfer ends worldwide income taxation and may trigger exit tax (article 167 bis CGI).
Art. 4 B CGI · Art. 167 bis CGI
The expatriate tax incentive regime (article 155 B of the CGI) provides temporary tax exemptions for individuals moving to France on certain compensation and foreign-source income. This regime applies under conditions and for a limited period.
Art. 155 B CGI
French tax residents are required to declare accounts opened, held, used or closed abroad (article 1649 A of the CGI). Failure to do so exposes them to fines of €1,500 to €10,000 per account per year, plus back taxes.
Art. 1649 A · 1649 AB CGI
A tax audit may take the form of an accounting verification or examination of personal tax situation (ESFP, article L. 12 LPF). The firm intervenes from receipt of notice through litigation if necessary.
Art. L. 12 LPF · Art. L. 57 LPF
Cross-border tax compliance requires coordinating reporting obligations across multiple jurisdictions to ensure full adherence to applicable domestic and treaty rules.
Bilateral tax treaties · CGI
An international succession is a succession with a foreign element: property located abroad, deceased or heir not resident in France. Without a bilateral succession convention, domestic law rules can lead to double taxation.
CGI · Private international lawEach area is handled with the same analytical rigor, regardless of situation complexity.
« Every case begins with a thorough analysis of the situation — not the application of a pre-established template. »
Me Jonathan Sémon — International Tax Lawyer · Paris
Each case is handled from start to finish by Me Sémon — from initial analysis to defence before the courts.
Identification of real issues, tax risks and applicable laws — French domestic law, bilateral conventions, cross-border reporting obligations.
Building a strategy consistent with the client's personal, professional and business objectives, strictly complying with applicable laws.
Drafting of documents and memoranda, correspondence with the tax authority. Representation before tax authorities and courts if proceedings are initiated.
International tax situations change with legislation and the client's life. The firm ensures follow-up to anticipate any impactful changes.
When facing an international tax issue, the timing of consultation is rarely neutral.
Me Jonathan Sémon founded his Paris practice in 2011, after five years of practice in two French firms with international scope specializing in corporate and individual taxation.
The firm SELAS Jonathan Sémon is exclusively dedicated to international taxation. Each case is handled by Me Sémon himself, from the first consultation through to defence before the courts.
The first consultation allows you to present your situation and obtain a complete analysis of your tax issues. Two formats available.
The firm intervenes from receipt of the first notice. Each step of an audit procedure has mandatory deadlines.
Contact directly: 01 87 44 29 51 · 07 56 81 81 66
For any consultation or preliminary information request, contact us directly.
The firm intervenes upon receipt of the first notice. Procedural deadlines are imperative — do not delay consulting.