International Tax Lawyer
in Paris since 2007
Admitted to the Paris Bar in 2007, Jonathan Sémon focuses his practice on international taxation. He worked for five years at CMS Bureau Francis Lefebvre with Bruno Gouthière, as his principal associate. After working at Gide Loyrette Nouel, he established his own practice. He also completed an internship in the 9th sub-section of the Conseil d’État, assisting with tax cases at the admission stage of appeals on points of law and preparing draft decisions. He holds a professional Master 2 in International Taxation from Université Paris II / HEC and a Specialised Master in Wealth Management from ESCP-EAP.
Admitted to the Paris Bar in 2007, Me Jonathan Sémon also has a secondary office in Dubai under the GEOTAX name. Services there are provided through GEOTAX FOR TAX CONSULTANT CO. L.L.C., a legal entity distinct from SELAS Jonathan Sémon in Paris, under the applicable engagement letter.
His vision: to simplify clients' lives by providing practical and legal solutions that allow them to approach their tax obligations not as a difficulty but as a managed parameter.
When facing a tax difficulty, the firm actively defends your rights with the tax authority. Since tax law and procedure are complex and constantly evolving, you will be guided and supported throughout your case, with regular updates on progress and decisions to be made.
Areas of Practice
- Expatriation and exit tax — departure from France, taxation of unrealized gains (art. 167 bis CGI), deferral, postponement, remission
- Tax residence — determination of fiscal domicile (art. 4 B CGI), bilateral residence conflicts, tie-breaker clause
- Undeclared foreign accounts and structures — regularization (art. 1649 A CGI), penalties, surcharges and conditional extended assessment periods
- Tax audit and litigation — defense in ESFP proceedings (art. L. 12 LPF), response to adjustment notices, representation before administrative courts
- Inbound expatriation / Impatriation — article 155 B CGI regime, optimization of expatriate compensation, applicable exemptions
- Bilateral tax treaties — elimination of double taxation, foreign tax credit, exemption with progressive taxation
- Non-residents — French-source income (art. 164 B, 197 A CGI), reporting obligations, minimum rate
Scope Limitation
The firm focuses on tax law, especially international taxation, expatriation, non-residents, tax audits and cross-border wealth issues. Corporate-law implementation, accounting formalities and non-tax civil matters are handled by the appropriate professionals where required.
Professional experience
Five years
CMS Bureau Francis Lefebvre
Neuilly-sur-Seine · Lawyer, international tax department
Principal associate to Bruno Gouthière for five years. International restructurings; international real estate taxation, investments in real estate funds and structuring acquisitions abroad or in France by foreign companies; inbound and outbound investments; transfer pricing documentation, disputes, advance pricing agreements and mutual agreement procedures; international tax legal opinions.
March to September
Gide Loyrette Nouel
Experience in legal practice
Jonathan Sémon worked at Gide Loyrette Nouel from March to September, before establishing his own practice.
July to December 2006
Fidal International
La Défense · Intern, International Corporate Tax department
International structures and financing, international restructurings and compliance with anti-tax-avoidance provisions.
January to March 2006
Conseil d’État
Paris · Intern, 9th sub-section
From January to March 2006, Jonathan Sémon completed an internship in the 9th sub-section of the Conseil d’État. He assisted with the review of tax cases at the admission stage of appeals on points of law. His work included preparing draft decisions and writing memoranda on personal income tax, corporate income tax and value added tax (VAT).
April to July 2005
Rothschild et Compagnie Banque
Paris · Wealth engineering intern, under G. Salignon
Changes of individual tax residence to Switzerland, Belgium and the United Kingdom. Personal wealth structuring: wealth tax (ISF), business succession and gifts.
February to April 2004
Deloitte Juridique et Fiscal
Neuilly-sur-Seine · Intern, international mobility department
Preparation of income tax returns for expatriates and non-residents.
Education
- 2006–2007 · Certificat d’aptitude à la profession d’avocat (CAPA), French professional qualification for lawyers
- 2005–2006 · Professional Master 2 in International Taxation, Université Paris II / HEC
- 2004–2005 · Specialised Master in Wealth Management, ESCP-EAP
- 2003–2004 · DESS in International Business Law, Université Paris V
Earlier education
- 2002–2003 · Maîtrise in Business and Tax Law, Université Paris II
- 2001–2002 · Licence in Law, private law specialisation, Université Paris II
- 1999–2001 · DEUG in Law, Université Paris II
- 1998–1999 · French Baccalauréat ES, mathematics option, Lycée Jean de la Fontaine, Paris
Establishing his own practice
Admitted to the Paris Bar in 2007, Jonathan Sémon focuses his practice on international taxation. He worked for five years at CMS Bureau Francis Lefebvre with Bruno Gouthière, as his principal associate. After working at Gide Loyrette Nouel, he established his own practice. He also completed an internship in the 9th sub-section of the Conseil d’État, assisting with tax cases at the admission stage of appeals on points of law and preparing draft decisions. He holds a professional Master 2 in International Taxation from Université Paris II / HEC and a Specialised Master in Wealth Management from ESCP-EAP.
