Roche Legal: Business Abroad With Confidence

Our Approach And Ethos

The excellence of both U.S. and French culture, united in one law firm and ready to help you achieve your life goals and corporate objectives. Relying on our extensive knowledge of both American and French corporate and tax law, we develop cases for customers that deliver results.
"More than a profession, being an attorney is an avocation that signifies dedication to the community."
– Alexandre Leturgez-Coïaniz

Practice Areas

Tax Law

Tax Litigation

ROCHE LEGAL, PLLC will assist and defend clients facing tax controversies against the IRS, State, and city departments of taxation. Tax law is a federal field of law, meaning that Alexandre Leturgez-Coïaniz is able to use his New York license to represent clients located all over the United States.
Alexandre Leturgez-Coïaniz is admitted to practice before the United States Tax Court.
Cases will be brought to the Tax Court on behalf of his clients.

Tax Preparation

ROCHE LEGAL, PLLC provides tax filing services to its clients. This service is personalized on such sensible and private topic. ROCHE LEGAL, PLLC's clients will benefit from the confidentiality and professionalism of the firm.
  • Preparation and filing of tax returns
  • Individuals 1040 and 1040NR
  • Corporations and Partnerships 1120, 1065
  • State tax filings
  • Trusts and Estates 1041
  • We also handle specific filings, such as gift tax, residency certificates, and annual reports.

Tax Planning

For Individuals:
  • Prepare your expatriation to the US
  • Review and optimization of your assets for tax purposes
For Businesses:
  • Tax strategy and compliance during the implementation of your activities in a new state/city
  • Advise on sales tax, pricing transfer

Additional Tax Services

  • Sales tax
  • Commercial rent tax
  • Corporate compliance, including certificates to do business in specific states and registration
  • Tax audit on transfer pricing, sales tax, and income tax
  • Exit Tax

Corporate Law

Corporate Planning

ROCHE LEGAL, PLLC assists its clients in complex tax matters, including mergers and acquisitions (M&A), business restructurings and reorganizations, permanent establishment (PE) planning, transfer pricing, consolidated return preparation, and many other areas.

ROCHE LEGAL, PLLC acts as a trusted advisor, and provide services in close coordination with other professional advisors, including French tax advisory, French tax lawyers, local financial planners, and local investment advisors.

Cross-Border Operations

ROCHE LEGAL, PLLC assists French, European, and U.S. clients in creating and growing their business on both continents. ROCHE LEGAL, PLLC helps its clients implement local laws and regulations to set up its clients for success. ROCHE LEGAL, PLLC is the privileged legal counsel of its corporate clients for all their legal needs during their operations, including representing corporate officers when the need for personal legal advice or action arises.
  • Corporate compliance and legal risk management
  • Filings and preparation of bylaws and commercial contracts
  • Leading international operations to fill legal gaps between different legal systems

Intellectual Property

Intellectual Property

ROCHE LEGAL, PLLC assists its clients protecting their assets and intellectual property rights.
We are offering a full range of services from litigation to enforcement, protecting you against copyrights and trademark infringement.
Roche Legal, also assists you in negotiating, drafting and reviewing commercial contracts.
  • Copyright registration
  • Trademark registration
  • Litigation

Attorneys

Alexandre Leturgez-Coïaniz, Esq.

ROCHE LEGAL, PLLC, Founding Partner
  • Education
  • Fordham University School of Law, 2016 — Masters in Law in Banking, Corporate, and Finance
  • Université Paris-Est Créteil, 2012 — Master's Degree in European Law
  • Sorbonne Law School, 2011 — Master's Degree in Tax Law
  • French Background
  • Commercial, Land, Corporate Tax, Finance, and Energy Law
  • Bar Admissions
  • New York Bar
  • French Bar Admission - Dec 2018
  • Languages
  • Fluent in French and English
  • Organizations
  • French American Bar Association, Member
  • New York City Bar Association, Member
  • New York State Bar Association, Member
  • American Bar Association, Member
  • Paris American Club, Member
 Connect on Linkedin    |      Contact@roche-legal.com

Our Professional Network

Daniel B. Koburger, Esq.

KBL, Law Firm, Founder
Firm and Personal Bio
KBL, a law firm located in New York and Munich, is dedicated to individuals, local and transatlantic international businesses in the digital, tech, and entertainment industries both in the US and the EU. Services are custom tailored to the industry and a business' size and purpose. KBL's legal services cover: immigration to the USA, incorporation, investment rounds, transactional work and contract negotiation, compliance with consumer protection regulation and intellectual property enforcement and long term strategizing. Daniel Koburger, the founder of KBL, is a transatlantic lawyer with experience in the video game, tech, digital and Start-Up spaces and counsels his clients with legal services in New York, the US, Munich, Germany and the EU.
Roche Legal, proudly partners with KBL on various matters to offer strong and personalized legal services in the U.S. and abroad.

Firm & News

Firm & News

COVID-19 States Corporate Tax Relief

Following the recent decisions to push back Tax Day to July 15, 2020, most of the States also decided to delay the 2019 corporate tax filing and payment to July 15, 2020.

We worked on providing you the current (as of April 8, 2020) deadlines applicable to corporate income tax returns, payments and estimated tax Q1 & Q2-2020 for all States. If your tax year ends is different than December 31st or have any concern regarding the tax filings or payment, our office remains open to help you.

Authority 2019 TRQ1-2020Q2-2020Comment
Federal 7/15/207/15/206/15/20
AK7/15/207/15/207/15/20
AL7/15/207/15/206/15/20
AR4/15/204/15/206/15/20
AZ7/15/204/15/206/15/20
CA7/15/207/15/207/15/20
CO7/15/207/15/207/15/202019 TR automatic extension until 10/15/2020
CT6/15/204/15/206/15/20
DC7/15/204/15/206/15/20
DE7/15/204/15/206/15/20
FL5/1/204/30/206/30/20
GA7/15/207/15/206/15/20
HI7/20/204/20/206/20/20
IA7/31/204/30/206/30/20
ID6/15/206/15/206/15/20
IL7/15/204/15/206/15/20
IN7/15/207/15/206/15/20
KS7/15/204/15/206/15/20
KY7/15/204/15/206/15/20
LA7/15/204/15/206/15/20
MA7/15/207/15/206/15/20
MD7/15/207/15/206/15/20
ME7/15/207/15/206/15/20
MI4/15/204/15/206/15/20
MN4/15/204/15/206/15/20C corporations receive an automatic extension to file their Minnesota return to the later of 7 months after the due date or the date of any federal extension to file.
MO7/15/207/15/206/15/20
MS5/15/205/15/206/15/20
MT5/15/204/15/206/15/20
NC7/15/204/15/206/15/20No penalties for filing on 7/15/2020 but interest will be charged after 4/15/2020
ND7/15/207/15/206/15/20
NE7/15/207/15/206/15/20
NH5/15/205/15/206/15/20The state relief is provided only to Business Tax taxpayers whose tax year 2018 total tax liability was $50,000 or less. Otherwise, Business taxpayers must pay in full at least the tax liability determined in 2018 or 2019.
NJ7/15/204/15/206/15/20
NM7/15/207/15/207/15/20Estimated tax penalty will be waived but interest will be charge from the original due date.
NVN/AN/AN/A
NY7/15/207/15/206/15/20
OH5/10/205/10/208/10/20No corporate income tax but Commercial Activity Tax due
OK7/15/207/15/206/15/20
OR7/15/204/15/206/15/20
PA8/15/204/15/206/15/20
RI7/15/207/15/206/15/20
SC7/15/207/15/206/15/20
SDN/AN/AN/A
TN6/15/204/15/206/15/20
TX7/15/20N/AN/A
UT7/15/204/15/206/15/20
VA6/1/206/1/206/15/20Extension due 5/1/2020
VT7/15/204/15/206/15/20
WA6/15/206/30/207/31/20
WI7/15/207/15/206/15/20
WV7/15/207/15/207/15/20
WYN/AN/AN/A
NYC4/15/203/15/206/15/20Can request waiver of penalty
Firm & News

Stimulus "CARES Act": What you need to know

CARES Act H.R. 748

"Coronavirus Aid, Relief, and Economic Security Act"

The bill is on its way to be signed by the President.

  • Unemployment

State shall enter into and participate in an agreement with the Secretary of Labor.

Employees will get the amount determined under the state law PLUS an additional $600 "Federal Pandemic Unemployment Compensation" – Weekly compensation.

State will get reimbursed by the Federal Government.

  • Recovery Rebates for individuals

Taxpayers will receive a tax credit within the next few weeks.

It is a credit against the tax for the taxable year 2020.

The amount of credit is: $1,200 for single or $2,400 married filing joint return + $500 per qualifying child

Phase out: starts $75k for single, $112,500 head of household, $150k joint return

Phase out 5% of the AGI above thresholds.

Example 1: Mr. A and Mrs. A file a joint return in 2018 and 2019. They receive W-2 income. In 2019, their adjusted gross income is $110,000. They will get immediately $2,400 as a tax credit. Later when they file their 2020 tax return (April 2021) they will pay their tax as computed for the fiscal year.

Example 2: Mr. Z is single and pay tax every year. In 2019 his adjusted gross income is $70,000. He will receive $1,200 as a credit against 2020 tax.

All individuals with SSN are concerned except non resident aliens, estate and trust

The credit is automatically sent on bank account on file after 1/1/2018.

Taxpayers will receive a notice from the Secretary within 15 days of the payment

The condition is to have filed a tax return in 2018. If not, you can file 2019 ASAP in order to receive the credit on your bank account.

  • Individual Retirement Plan

IRC Section 401(a)(9): Annuity contracts subject to minimum distribution rules, the CARES Act changes the distribution rules for 2020

  • Charitable contribution $300 allowed "above the line"

Also, corporations will be allowed to deduct 2020 charitable contribution 2020 deductible up to the maximum of 25% of taxable income over the amount of all other charitable contributions allowed

  • Employee Retention Credit for Employers subject to Closure due to COVID-19

Credit employment tax 50% of qualified wages. Qualified wages for quarter for any employee not to exceed $10,000

The excess credit is refundable. The credit applies for the period beginning after 12/31/2019.

Eligible employers: engaged in trade or business in 2020 and is fully or partially suspended activity due to the virus + significant decline in gross receipt ie less than 50% for the same calendar quarter in the prior year.

Health expenses included in qualified wages.

  • Limitation business interest Section 163(j) for 2019 and 2020 limit 50% of adjusted taxable income
  • Credit Protection during the Pandemic

When the creditor makes am accusation with respect to 1 or more payments on a credit obligation or account of a consumer and the consul er respects the terms of the accommodation, the creditor report the credit obligation or account as current

  • Mortgage loan

Borrower can request for forbearance of foreclosure up to 180 days no additional fees, no penalties, or interests. Borrower must show financial hardship. Ask your lender.

Foreclosure moratorium: related eviction delayed at least 60 days starting March 18, 2020

  • Miscellaneous

New qualified medical expenses

Long time overdue, the federal government allows taxpayer to deduct expenses related to Menstrual care products (naming tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions)

Careers

ROCHE LEGAL, PLLC is always interested in discovering new legal talent. If you think your experience and career goals would make you a great match for our team, and you’re interested in a fast-paced, values-oriented work environment, feel free to send us your résumé.

Locations

International Network

Member of our International Network

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