Crypto Tax Law Services

ORWL provides comprehensive tax law services for all crypto-asset-related tax issues, combining deep legal expertise with rare technical understanding of on-chain flows and decentralized protocols. Led by Alexandre Lourimi, the tax practice takes a generalist approach to taxation enriched with profound technical knowledge of the crypto-asset ecosystem.

Core Services

The firm advises all tech and finance industry players—startups and innovative projects (Fintech, DeFi, protocols and infrastructure), investment funds, crypto-asset service providers, and individual investors—on comprehensive tax matters.

Tax Structuring of Projects

ORWL ensures compliance, optimization, and tax security for innovative operations and models regarding corporate income tax and VAT, including token issuances, token allocations, complex flow schemes (decentralized organizations or applications, crypto payments, staking or mining activities).

VAT and Crypto-Asset Services

The firm secures, through tax opinions or rulings, the VAT treatment of financial activities on crypto-assets, navigating multiple exemptions that may impact deduction rights and trigger payroll tax, as well as intermediation activities that could create significant tax liability for intermediaries.

Tax Residence Issues

ORWL assists individual investors in acquiring or transferring tax residence outside France (examination of domestic and treaty criteria, exit tax procedure, taxation of French-source income) and companies in their establishment in France or abroad (permanent establishment risk).

Investment and Wealth Tax Optimization

The team analyzes the tax regime for various crypto-asset operations (exchanges, staking, lending, airdrops, collateralized loans, etc.) and formulates recommendations to control and optimize the tax impact of these flows.

Audit and Regularization

ORWL audits crypto-asset operations and compares them with tax declarations, accompanying businesses and individuals in regularizing their tax situation with authorities.

Tax Litigation

The firm defends clients in tax audit procedures (desk audits, accounting audits, personal tax situation examinations, tax raids), at the pre-litigation stage and before administrative and judicial courts.

Specialized Sub-Services

Dedicated expertise includes tax residence and crypto, defense during crypto tax audits, crypto tax regularization, and crypto VAT model security.

Industry Contributions

The team actively engages in developing and disseminating tax knowledge applied to crypto-assets through authoring reference works (Crypto-Asset Law, LexisNexis; Encyclopedia of International Taxation, Doctrine), regular publication of analyses in specialized and academic press, university and professional teaching (students, lawyers, notaries, magistrates, wealth management advisors), participation in collective work shaping regulations (notably within ADAN), and pro bono support for leading NGOs in structuring crypto-asset donation collections.

Why Choose ORWL

As France's leading Web3 law firm since 2018, ORWL combines deep legal expertise with genuine technical understanding of blockchain protocols and on-chain transactions. The firm's blockchain practice is recognized as "Excellent" by Décideurs/Leaders League magazine.