International Tax Lawyer
depuis 2011
Master Jonathan Sémon is a lawyer at the Paris Bar, specialized in international taxation. He founded his firm, SELAS Jonathan Sémon, in 2011, after practicing for five years at two major international French law firms specializing in business and individual taxation.
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, ten-year statute of limitations
- 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.
Education
- Master's in International Taxation, Paris II Panthéon-Assas University (2003)
- Certificate of Aptitude for the Legal Profession (CAPA), Paris Bar Training School (2007)
- Three-month internship in taxation at the Conseil d'État (9th division, tax litigation)
Professional Career
Lawyer at the Paris Bar since 2007, Me Jonathan Sémon has more than 17 years of professional experience in tax law. After practicing for 5 years at two major international Parisian law firms (CMS Bureau Francis Lefebvre—international taxation department, from January 2006—and Gide Loyrette Nouel), he founded his firm, SELAS Jonathan Sémon, in 2011.
Expertise
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auj.
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2011
2007
