Tirard Naudin A.A.R.P.I > Paris, France > Firm Profile

Tirard Naudin A.A.R.P.I
75008 PARIS

France > Tax Tier 5

Practice head(s):

Maryse Naudin; Ouri Belmin; Jean-Marc Tirard


‘Excellent firm specializing in tax’

‘Individuals are true experts in tax’

‘Maryse Naudin and Marc Tirard have an excellent and subtle understanding of US tax law and therefore they are very adroit at cross-border planning for clients with both French and US connections.’

‘Maryse and Marc are also very attentive and responsive and are good communicators.’

‘This is the best boutique tax and private client practice in France and their trust knowledge and understanding is unrivalled in France!’

‘Maryse Naudin is simply exceptional. Highly technical but able to bridge the civil law/common law divide and provide high quality, practical advice.’

‘They are top-notch in the US-French cross-border planning space and have a strong and deep knowledge of the applicable law and treaty.’

‘Maryse Naudin is a stand-out partner. She is highly responsive and has a deep understanding of estate and tax planning. She is highly responsive and effective.’

The firm: Tirard, Naudin has been regarded as a leading law firm in the international/private client market for more than three decades. The firm was founded in 1989 by Maryse Naudin and Jean-Marc Tirard, later joined in 2011 by Ouri Belmin, who is now the firm’s managing partner.

The firm specializes in international tax and estate planning for a wide variety of clients, mainly high net worth private clients and their families who need help in relation to complex estate planning and international structuring matters.

The firm is particularly renowned for its expertise in the legal and tax treatment of trusts, and more generally in matters involving conflicts between common law and civil law systems. The firm’s partners also have a wealth of expertise in property tax issues and the creation of efficient structures for non-resident investors.

Most of the firm’s clients are leading foreign law firms, or referred by leading foreign law firms, as well as foreign private banks, trust companies, family offices and fiduciary companies.

Tirard, Naudin has been involved in numerous tax litigations, in particular concerning European community freedoms and fundamental law principles, and the firm’s lawyers have an excellent knowledge of all stages and aspects of the French tax procedure.

Areas of practice: Tirard, Naudin advises individuals on all French aspects of international taxation and estate planning, including transfers of tax residence, legal and tax treatment of successions and liberalities and matters involving conflicts between common and civil law systems. In particular, the firm has a unique expertise in France in the trust field (both from a legal and an international tax standpoint) and in the context of cross-border inheritances.

The firm’s lawyers are very experienced in setting up and structuring multinational large and medium sized groups establishing in Europe and have a proven expertise in comparative corporate taxation of trading and holding companies within the EU (Maryse Naudin and Jean-Marc Tirard negotiated the first France-US transfer pricing APAs for Visteon Corporation, an American global automotive electronics supplier spun off from the Ford Motor Company in 2000).

Tirard, Naudin also has a considerable experience in advising foreign investors acquiring real property in France. Ms Naudin is a frequent speaker at seminars dealing with these issues.

Finally, the firm has been involved in numerous tax litigations:

    • Before French Courts, in particular in matters involving European community freedoms and fundamental law principles (Constitutional and Conventional);
    • Before the European Commission (obtaining decision against the French government);
    • In the context of the “Mutual agreement Procedure” provided by Article 25 of the OECD Model tax convention, in order to activate negotiations between States.
Department Name Email Telephone
French and international taxation, Estate planning for non-residents (in particular US residents) All firm's lawyers
Tax litigation (with a particular emphasis on EU freedoms and fundamental principles) All firm's lawyers
Particular expertise in advising foreign investors acquiring French real estate property as well as advising French clients with foreign interests All firm's lawyers
Long experience in structuring holding structures for non-European groups establishing in Europe All firm's lawyers
Legal and tax treatment of Common law concepts in a civil law context (in particular Trusts) All firm's lawyers
Legal and tax treatment of international successions having a French connection All firm's lawyers
Intra-family estate conflicts All firm's lawyers