MLCP
AVOCAT
A French tax law firm dedicated to private clients and family businesses.
Expertises
MLCP Avocat provides advice to a client base of French and international individuals, family shareholders, Start-up Founders, Directors of larger companies as well as high net worth individuals.
The firm supports private individuals seeking to carry out transfers of wealth between generations or sales and advises directors and shareholders on the organisation of their assets within the company.
MLCP advises private individuals with non-resident status, French or foreign, in the context of the structuring of property acquisitions.
MLCP also advises investment funds, particularly with the implementation of profit-sharing mechanisms and with regard to reinvestments made in the context of sale and transfer activities.
MLCP advises and defends individuals in all tax proceedings relating to pre-litigation stages and judicial remedies.
The firm assists individuals within the scope of their international tax issues (regularisation of foreign assets for residents, relocation of non-residents).
Finally, MLCP has an in-depth knowledge of tax matters related to non-profit organizations (NPO) to assist French and foreign organizations in order to obtain or renew NPO status.
MLCP Avocat has developed throughout the years a solid network of peers, also specialized in tax law, in particular in Europe, and more specifically in Belgium, Luxembourg, The Netherlands and Italy, but also in Tunisia, Qatar and the United States.
This network enables MLCP to handle efficiently and confidently any cross-border tax issue involving these locations.
Tax law
Structuring and transmission of private and professional assets
- ZStructuring of methods of acquiring and holding business and private assets (holding companies, property investment companies, etc.)
- ZDrawing up of optimization strategies in the field of real estate wealth tax ("IFI") (stripping, tax relief, active holding companies, etc.)
- ZAsset analysis and fiscal analysis of investment products (equity savings schemes ("PEA"), life-insurance contracts, capitalisation bonds)
- ZSale and transmission of companies (optimization of capital gains generated by the sale, anticipation through the use of gifts, stripping, signing of ‘Dutreil’ transmission agreements, separating of holding and power, etc.)
- ZTransmission of private wealth: donations, wills, legacies (particularly those with legal entities as the beneficiary), estates
- ZSupporting investors in the context of real estate activities, such as furnished rentals and alternative accommodation solutions, taking their wealth objectives and/or professional objectives into account
- ZImplementation of governance methods (drawing up of family charters, shareholder agreements, implementation of Family Council, etc.)
- ZOrganisation of share capital liquidity for family offices
Analysis and advice on remuneration and profit-sharing for employees and/or company directors
- ZAnalysis of profit-sharing plans with regard to domestic law and international agreements (shares allocated free of charge, stock options, founder's warrants ("BSPCE")) and support for beneficiaries when buying or selling shares in these investment structures
- ZStructuring of the remuneration paid to directors (salary, attendance fees, shares, etc)
- ZImplementation of profit-sharing mechanisms, including carried interest
Assistance in the context of international relocations for individuals
- ZStructuring of assets prior to expatriation (dedicated reinvestment structures, exit tax, etc.).
- ZTransfer of residency for tax purposes outside of France.
- ZAnalysis of the tax measures applicable to non-residents, with regards to domestic law and international tax treaties and tax representation for non-residents.
- ZStructuring of assets prior to moving to France, and legal and tax support so that clients can benefit from preferential French tax regimes (regime for inbounds).
- ZOverall analysis of the taxation payable on assets (real estate wealth tax, inheritance tax, gift tax) with regards to the provisions of domestic law and international tax treaties on relief from dual taxation.
- ZSupport for non-residents in the context of claims relating to social security contributions.
Performance of tax audits, regularisations, declarations and tax litigations
- ZStudy of tax compliance and the suitability of the existing schemes.
- ZReview of personal income tax returns, wealth tax ("IFI") /real estate wealth tax returns, deeds of sale/gifts, Exit Tax, 3% tax.
- ZRegularisation of the situation in the event of an omission or irregularity (drawing up of restated declarations, assessment of tax reminders and penalties, discussions with the Tax Authorities).
- ZSupport with all tax declarations (income tax, real estate wealth tax, capital gains on property, exit tax, gifts and inheritances, 3% tax, declaring of trusts).
- ZAssistance during tax audits (replies to requests for information and clarification, replies to requests for information or evidence, etc.).
- ZDialogue with the administration and pre-litigation remedies (replying to reassessment proposals, transactions, filing of requests with the contact person and the Departmental commissions, preliminary claims).
- ZRemedies before the courts (filing of claims with the administrative and ordinary courts, filing of claims with the administrative and ordinary courts of appeal, monitoring and assistance before the Supreme Courts (Council of State and Court of Cassation)).
- ZManagement of mass litigation (‘Girardin’ restatements).
Non-profit organizations
Determination of the status and support of non-profit organizations
- ZAssistance of French and foreign organizations (Associations, Unions) in order to obtain and renew non-profit organization status « NPO ».
- ZSupport of these organizations within the scope of claims before the French tax authorities, pre-litigation remedies and remedies before the courts in order to obtain tax reliefs in terms of corporate tax, real estate capital gain tax, 3% tax and local taxes.
Training & languages
- Admitted to the French Bar (2007)
- Member of the Institut des Avocats Conseils Fiscaux – IACF (2018)
- Postgraduate degree in Business and Tax Law, Toulouse I University (2004)
- Master’s degree in Business Law, Toulouse I University (2003)
- Certificate of Proficiency in English CPE, Cambridge University (2002)
- French – English – Spanish
Founder
Melissa Pun is a lawyer since 2007.
She was admitted to the Haut-de-Seine Bar before joining the Paris Bar in 2011.
She develops an in-depth experience in personal and international tax law by joining PwC Paris in 2007.
After 4 years at PwC, Melissa gives a new direction to her career by joining end of 2011 the Firm CBA Avocats, a small-sized French law firm, handling both indivual and corporate tax matters.
In Novembre 2016, she joins, as Senior Associate, the Patrimonial and Family Business department at STC Partners/Andersen Tax & Legal, where she is promoted Counsel in January 2018, taking responsability for the Management of the team, consisting back then of five Associates.
In January 2020, she naturally joins the Patrimonial department of Couderc Dinh & Associés, a mid-sized firm set-up by five ex-STC/Andersen Partners.
At the dawn of its 40 years and driven by the wish to build a new system made-to-measure, Melissa decides to set-up MLCP Avocat, a law firm dedicated to patrimonial tax, for private clients and family groups, located in Paris 217 rue Saint Honoré.
Legal notice
Mentions légales
Siège Social
La cabinet d'avocat MLCP, ayant son siège social au 43 avenue Hoche à Paris, France.
L’intégralité du site est la propriété exclusive de maître Melissa Pun avocate au Barreau de Paris. Aucune reproduction ou représentation ne peut avoir lieu sans le consentement écrit et préalable de maître Melissa Pun
Coordonnées:
Melissa Pun
+33 6 85 50 79 36
melissa.pun@mlcp-avocats.com
43 avenue Hoche, Paris France
Hébergement
OVH SAS
RCS Lille Métropole 424 761 41900045
2 rue Kellermann – 59100 Roubaix
Directeur de la publication : Melissa Pun
Réalisation du site internet: Agence Cactus Qui Web - Julien Hardelin
Médiateur
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