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François OUAIRY

Tax lawyer in Paris

François OUAIRY avocat en fiscalité

Tax lawyer admitted to the Paris Bar, François Ouairy advises investors, family-owned businesses, real estate groups and investment funds on high-stakes tax matters with significant strategic value.

His expertise notably covers the tax aspects of complex financings, real estate taxation (VAT, transfer taxes, transaction structuring), and fiducie mechanisms (security and management). He acts both in advisory matters and tax disputes, with a cross-functional, rigorous and results-oriented approach.

François Ouairy advises investment groups, asset management companies and lenders on the legal and tax structuring of complex financings, in particular through fiducie-sûreté structures for bond issuances, real estate refinancings and hybrid transactions (negotiation, drafting, implementation, security package and post-issuance follow-up).

Advising investors, property dealers and real estate operators on transactions, tax audits and litigation. Core areas include real estate VAT, margin VAT, transfer taxes, corporate income tax applicable to SCI structures, and real estate-rich companies.

Advice on cross-border tax issues, including tax residence, tax treaties, double taxation and reporting obligations (foreign bank accounts, assets held outside France and related filing requirements).

Comprehensive analysis and a tailored, pragmatic methodology: assessment of tax risks, pre-litigation and litigation strategies, and effective legal solutions aligned with operational constraints.

Recognised by Best Lawyers® and Leaders League®, and member of the IACF (Institut des Avocats Conseils Fiscaux). Author of technical publications (Defrénois / Lextenso, specialist journals) and contributor to institutional work.

Professional training sessions (Business Immo, Immo Formation) on real estate VAT, special tax regimes, structuring and tax risk management.

Press • Contributions • Publications

Press, institutional contributions & publications

Selected publications and contributions relating to tax residence, real estate taxation (VAT / transfer taxes) and fiducie.

Technical publications
Specialist legal journals & doctrine (links)
Publications in Defrénois (distributed through Lextenso) and in specialist legal journals.
Defrénois (via Lextenso) Commitment to resell – shortened deadline Securing the property dealer regime: evidence, timing and practical consequences. Read → Defrénois (via Lextenso) Asset sales and VAT – issue no. 38-39 Tax point, qualification issues and key structuring considerations for asset disposals. Read → Defrénois (via Lextenso) Active steps and land VAT – issue no. 23 Intent criteria, evidentiary factors and strategy in the context of a tax audit. Read → Village Notaires & Patrimoine VAT: leasing hotel premises VAT option, lease structuring and reassessment risks depending on how the business is operated. Read → Village Notaires & Patrimoine Real estate-rich companies: clarification from the Conseil d’État Definition of real estate predominance: tax consequences and practical points of attention. Read → Village de la Justice Furnished sublease: tax consequences Income qualification, reporting obligations and recharacterisation risks. Read → Village Notaires & Patrimoine Exit from the property dealer regime: required evidence Need for objective evidence: documentation, timing and consistency of transaction records. Read → Bensaid Avocats Commitment to resell: abuse of law High-risk arrangements, tax authority reasoning and best practices to secure the structure. Read → Village de la Justice Margin VAT: practical implications (ICADE) Practical consequences regarding land qualification, margin calculation and structuring security. Read → Le Moniteur Margin VAT: confirmation of the CJEU position Confirmation and scope: alignment, unresolved points and operational implications. Read → Village de la Justice Conversant decision: tax treaties Method of interpretation: legal certainty, consistency and impact on tax disputes. Read →
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Confidentiality • strategic analysis • advisory or litigation
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