EN

Léo
GALAZZO

Responsable administratif et assistant fiscal au Cabinet Avocats Antomarchi & Associés à Nice, Léo Galazzo est le correspondant fiscal franco-américain du cabinet. Bilingue français / anglais.

Qualifications

  • BUT GEA, GC2F track – Accounting, Tax and Financial Management
  • H&R Block U.S. Taxation Diploma
    Specialization in Franco-American tax obligations: FBAR, FATCA, and the 1994 France-U.S. Tax Treaty.

Background

From his early years at the firm, he specialized in Franco-American tax matters, an area in which the firm is particularly active. His unique background, having started his career in a Nice-based accounting firm before moving into the legal sector, now enables him to provide a smooth and rigorous interface between the firm’s attorneys and the clients’ U.S. Certified Public Accountants (CPAs), ensuring consistency in the positions adopted on both sides of the Atlantic.

Within a firm where more than 50% of annual tax returns are filed on behalf of American clients, Léo Galazzo has developed in-depth operational expertise in the tax obligations specific to U.S. citizens residing in or investing in France.

FBAR & FATCA

  • Preparation and review of foreign financial account reports (FBAR) and coordination with FATCA reporting requirements applicable to French financial institutions.

France-U.S. Tax Treaty of August 31, 1994

  • Analysis of provisions applicable to U.S. citizens residing in France: exemptions from social contributions, treatment of rental income, capital gains, and U.S.-source income.

Coordination with U.S. CPAs

  • Direct liaison, in English, with clients’ Certified Public Accountants and tax attorneys to ensure alignment between the tax positions reported in the United States and in France. Drafting of bilingual summary memoranda for U.S. partners.

Case Law Monitoring

  • Active monitoring of recent court decisions affecting U.S. nationals in France, including the February and March 2026 rulings relating to U.S. trusts and the tax under Article 990 J of the French Tax Code.

Preparation of Tax Filing Documentation

  • Collection and structuring of French tax information, including forms 2042 and related schedules, IFI wealth tax, and rental income, for resident and non-resident American clients, for coordinated transmission to U.S. tax teams.

Personal strengths

For U.S. taxpayers in France, the key issue is above all one of coordination: two tax systems, two teams of experts, and two sets of obligations that often operate in isolation from one another.

“U.S. taxpayers in France navigate between two tax systems that are often disconnected from each other. My role is to ensure that both sides, the French tax attorney and the U.S. CPA, speak the same language, in the service of a coherent strategy for the client.”