Nicolas Guilland

Nicolas Guilland is a senior lawyer in the tax law department.

He regularly advises on tax audits and disputes, as well as advising on corporate restructurings and business development, with a particular focus on innovation taxation (R&D tax credits, IP Box).

He has developed expertise in employee shareholding schemes (free shares, stock options, BSPCE), and also supports companies and international profiles in their mobility and development projects in France and abroad.

Nicolas Guilland est avocat au barreau de Paris depuis 2019. Il a rejoint le département fiscal du cabinet Reinhart Marville Torre en 2023 après avoir exercé pendant cinq ans au sein du cabinet Arsene.

TAX LAW

• Tax audit and litigation
• Tax-related criminal law
• Taxation of transactions and restructurings
• Management packages
• Innovation taxation
• International taxation
• Wealth taxation

• Master in Business Law & Taxation from the University of Aix Marseille
• Double degree – Franco-German Legal Centre (CFJA) University of Saarland (Saarbrücken) and University of Lorraine (Metz)

Languages: French / English / German

Capital gains on the contribution of securities and BSPCE: action for excess of power against a tax administration doctrine related to BSPCE, with annulment decision by the Conseil d’Etat (February 5, 2024, no. 476309).

Advisory for certain creditors on the tax aspects of a French group’s debt restructuring in the retail sector (February 2024).

Intervention alongside the criminal law team for a French bank in the “Cumcum” case (2023-2024).

Capital gains on securities from BSPCE: the tax suspension without worry (01/05/2024), Les Nouvelles Fiscales, n°1353, Lire l'article

Refund of the withholding tax – when giving and retaining matter (01/09/2023), Les Nouvelles Fiscales n°1337, Lire l'article

Research tax credit and non-approved service providers (Option finance, 19/05/2023), Lire l'article

Deductibility of financial charges and consolidated accounts: a cross-view from a consolidator and a tax lawyer (Option finance n°1694, 13/03/2023), Lire l'article

Beneficial owner: no parent-subsidiary directive for intermediary companies (01/03/2023), Les Nouvelles Fiscales n°1327, Lire l'article

Reflections on the new scope of the criminal judge’s role in tax fraud matters, Revue de Droit Fiscal n°43, 24/10/2019, Lire l'article