Denis-Emmanuel Philippe also has particular expertise in relation to investments in complex banking or insurance products (fixed income securities, capitalisation UCIs, bonds convertible into shares, stock options, RSU, branch 23 life insurance, foreign transparent funds, foreign trusts, American LLCs, French or Luxembourg SCIs, etc.).


His advice relates to both the complex taxation of these products (tax on savings, tax on stock exchange transactions, tax on life insurance premiums, Cayman tax) and to estate planning in connection with these investments (application of Article 8 of the inheritance tax code “stipulation for third parties”, application of the Cayman tax to heirs, etc.).

He always makes sure that he is fully up to date with the taxation of investments and has published numerous articles on the subject (e.g. on fixed income securities, the application of the Cayman tax to dedicated funds, the extension of the scope of Article 19bis to so-called alternative funds, etc.).