A tax lawyer since 2018, Thomas LIEGE joined RATHEAUX in 2025.
He advises on both individual and corporate taxation, in advisory and litigation matters.
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Thomas LIEGE
LAWYER
Department
TAX LAW
•
Contact me
LAWYER
Department
TAX LAW
•
Profile
Qualifications
- CAPA Lyon – 2018
- Master’s Degree in Tax Law – Jean Moulin Lyon 3 University
- Research Dissertation : “ Trusts and Foundations in Liechtenstein : Is French Law Efficient in Addressing These Institutions ? ” – Jean Moulin Lyon 3 University
Expertise
Thomas LIEGE has developed significant expertise in individuals taxation :
- Estate and wealth planning for the restructuring, sale and succession of family-owned groups (pre-sale reorganisation, Dutreil, OBO/FBO) ;
- Income tax and wealth tax (IFI) returns ;
- International mobility services : expatriation, impatriation, exit tax, cross-border flows ;
- Regularisation of foreign assets (including trusts and similar arrangements) ;
- Assistance in tax audits and tax litigation.
He also advises companies in business taxation :
- Tax advice for companies and corporate groups (corporate income tax, VAT, local business taxes) ;
- Support in corporate reorganisations and M&A transactions (mergers & acquisitions, partial asset contributions, demergers, disposal of strategic assets) ;
- Advice on management incentive plans (AGA, BSPCE, stock-options) ;
- Tax review of financial statements ;
- Tax due diligence and transaction structuring ;
- Preparation and filing of tax rulings and clearance requests (loss transfers, special merger tax regime).