Cabinet Erwan CORLAY
Tax lawyer for 30 years
Our Skills
Tax Law
Our knowledge of major regional and national/international banking groups, as well as reputable players in the services sector, allows us to assist and support you with your taxation across various sectors:
- Banking/insurance taxation: audit, management and monitoring of de facto groups (VAT), assistance in calculating added value (IL), review of the VAT deduction coefficient, tax on insurance contracts (TCA), payroll tax, ….;
- Corporate taxation: restructurings (mergers, spin-offs, partial asset contributions, transfer of registered office), banking and financial product taxation, tax audits, corporate taxes, VAT, …, implementation and management of tax consolidation, pre-litigation and tax litigation …….;
- Wealth taxation: taxation of executives, tax optimization of income and wealth, international mobility policy, wealth structures; wealth management (IFI, IRPP, etc.) (ex) tax shield;
Furthermore, we assist our clients, both companies and individuals, in their ongoing search for tax security for their operations, as well as in their dealings with the tax authorities (assistance with general accounting audits, ESFP, pre-litigation, litigation, informal/hierarchical appeals):
- Tax aspects of human resources management: secondment of employees, calculation of profit-sharing and/or incentive payments, withholding tax on salaries paid abroad…
- Real estate taxation: structuring of real estate investment vehicles, property dealer regime, real estate VAT (reform), real estate funds (OPCI, SCPI, SIIC, etc.), financing structures, restructuring and rationalization of real estate assets, etc.
- International taxation: international mergers/acquisitions, transfer pricing documentation, acquisition/financing structure, recovery of foreign VAT and identification of VAT in France, supply chain management (commission agent, limited risk distributor, etc.).

Corporate Law -
Banking Law -
Mergers and Acquisitions
We offer our clients all the legal services they may need throughout the life of a company, from its incorporation to the execution of more complex operations: capital transactions, restructurings, contributions, dissolution, liquidation, etc.
From the design of the legal structure to the signing of the acquisition contract, we assist our clients throughout their projects: carrying out the legal audit, negotiating and drafting the contractual documentation (letter of intent, acquisition contract and guarantee contract, shareholders' agreement, exclusivity and confidentiality agreement, etc.), consulting with employee representative bodies and implementing and monitoring legal formalities.
We also offer to take care of the legal secretarial work for companies: holding board meetings and general assemblies (notice and drafting of minutes), keeping of registers (securities, board and assemblies) and carrying out legal formalities.
Pre-Litigation
and Litigation
Beyond our advisory work in the activities covered, we also offer to assist our clients in the management and resolution of their amicable and judicial disputes, including in the context of mediation or arbitration proceedings.
