Each business sector has its own unique tax issues that require in-depth expertise. Do you operate in a complex field where general rules are not enough? Our firm of tax lawyers can support you with their in-depth knowledge of the issues specific to your sector.

What are specialized business sectors?

Specialized business sectors refer to specific professional fields such as construction, agri-food, health, finance or the liberal professions, which benefit from special tax regulations. Of the 732 existing NAF codes, almost 200 require specialized tax expertise, affecting around 40% of French companies. These sectors are distinguished by their technical specificities, unique operating modes and specific reporting obligations.

These activities require a tailored tax approach, due to their distinctive characteristics. General tax rules apply, but they are supplemented by sector-specific provisions, such as the micro-BNC regime for the liberal professions, flat-rate agricultural regimes, or specific schemes for the construction sector. These special regimes can have a considerable impact on your tax strategy and reporting obligations.

The complexity of these sectors lies in the interaction between general tax law and sector-specific regulations. You need to navigate between different laws and regulations to ensure compliance, while at the same time optimizing your tax situation through the sector-specific schemes available.

Why call in a specialist tax lawyer?

Sector expertise is a decisive advantage when it comes to optimizing your tax situation. A specialized tax lawyer masters the subtleties of your field of activity and anticipates the regulatory changes that affect you.

You benefit from personalized support that takes into account the specific features of your business. This targeted approach enables you to identify tax optimization opportunities often overlooked by generalists.

Sector-specific legal monitoring is an essential part of this support. Your tax lawyer constantly monitors changes in legislation and case law affecting your business sector.

Main business sectors requiring tax expertise

The transport and logistics sector presents complex tax challenges linked to the specific nature of the business. Transport companies have to deal with special issues such as intra-Community VAT, exemption regimes for international transport, and the specificities of the axle tax system. Managing mileage expenses and accelerated vehicle depreciation are also major tax issues.

Intellectual property law and related activities require specialized expertise in the valuation of intangible assets. The taxation of patents, trademarks and copyrights requires a specialized approach, particularly for the application of the industrial property regime and research tax credits. Royalties and their international tax treatment are crucial issues.

Professional accounting services operate in a strict regulatory environment that imposes specific tax obligations. These professionals must reconcile their own obligations with those of their clients, manage the particularities of VAT on intellectual services, and navigate between the different micro-enterprise regimes according to their sales thresholds.

The public works and construction sector has major tax specificities, with the application of the reduced 10% VAT rate for improvement work, management of the reverse charge of subcontracting VAT, and special equipment depreciation regimes. Companies also need to master tax incentives such as the Pinel scheme and urban tax-free zones.

The agri-food sector benefits from specific agricultural tax regimes, with adapted sales thresholds for the micro-BA regime (agricultural profits) set at 85,800 euros. Agricultural VAT has its own special features, with the agricultural flat-rate refund and reduced rates of 5.5% on certain essential food products.

Regulated healthcare and liberal professions face particular tax challenges linked to their status. Doctors, dentists and other healthcare professionals have to deal with VAT exemptions on their medical acts, the specificities of liberal practice companies (SEL), and compulsory supplementary pension schemes that impact their personal and professional taxation.

Tax services tailored to specialized sectors

Our sector-based tax audit methodology lasts 4 to 6 weeks and systematically analyzes your specific reporting obligations, applicable exemption regimes and sector optimization opportunities. This analysis identifies an average of 15 to 25% potential tax savings, depending on your field of activity.

We can help you manage the tax and VAT aspects of your business. For example, transport companies benefit from specific exemptions for international transport, while intellectual property activities can apply reduced rates on royalties. We also manage your INTRASTAT and DEB obligations according to your sector.

Optimizing corporate legal structures generates substantial savings: intellectual property holding companies can reduce taxation by up to 40%, while optimized transport structures can save up to 30% on social security charges.

We manage all aspects of payroll and social security management, with their specific tax schedules. The self-employed follow specific quarterly deadlines, hauliers manage axle tax on a monthly basis, and seasonal activities benefit from adapted deferral schemes.

Accounting and bookkeeping are based on sector-specific charts of accounts: PCG-Banques for financial institutions, the transporters’ chart of accounts for logistics, or copyright accounting for intellectual property. Each sector imposes specific reporting requirements, such as specialized tax returns or monthly sector declarations.

AlterTax support for your industry

Our firm has developed in-depth sector expertise, enabling us to offer you innovative tax solutions that are perfectly suited to your field of activity. We combine our mastery of tax law with an operational knowledge of your business.

You benefit from a single point of contact who understands the challenges of your sector and anticipates your needs. This proximity enables us to offer you proactive support and relevant strategic advice.

Our integrated approach covers all your tax issues, from strategic advice to litigation management. We support you in all phases of your business development with recognized sector-specific tax expertise.

Regulated sectors: greater tax implications

The healthcare, finance andenergy sectors operate in an environment strictly controlled by specific regulatory authorities. This heightened scrutiny generates special tax obligations in addition to existing sector-specific constraints.

The impact of regulatory requirements on tax treatment can be seen in the following examples:

• The creation of mandatory regulated provisions that have a direct impact on taxable income
• Specific depreciation schemes for certain equipment or infrastructures
• Sector-specific tax credits conditional on compliance with regulatory standards

The major complexity for these sectors lies in the need to coordinate tax and regulatory obligations. Companies have to maintain dual compliance, sometimes with contradictory requirements, which calls for specialized legal expertise. A mismatch between these two dimensions can lead to significant risks, both in tax and regulatory terms.

The digital economy and new tax challenges

The emergence of the digital economy is overturning traditional tax paradigms and creating new challenges for businesses and administrations alike. The taxation of cryptocurrencies and digital assets is a constantly evolving field, with specific rules concerning their legal qualification, valuation and associated reporting obligations. Cryptocurrency transactions are now subject to a tax framework that attempts to adapt to the volatile nature of these assets.

At the same time, the issues surrounding the Digital Services Tax (DST), sometimes dubbed the “GAFA tax”, represent a major turning point in the international tax approach. This tax aims to capture the value created by users of digital platforms, calling into question the principles of stable establishment and tax territoriality. Companies operating in the digital sector must now integrate this dimension into their global tax strategy.

The tax issues surrounding collaborative platforms and the sharing economy also raise complex questions:

• Qualification of income generated (BIC, BNC, property income)
• Tax thresholds and reporting obligations
• Tax responsibilities shared between platforms and users

These new business models require specific tax expertise to navigate the regulatory gray areas and anticipate future legislative developments. Our firm can help you understand and apply these emerging tax regimes, by proposing strategies tailored to the specificities of the digital economy.