Current Status
Oct 1, 2026
360 Approach • Component 02
Manage
Manage
your assets.
Attorneys have the opportunity to collaborate with other legal and accounting professionals, in accordance with the rules governing interprofessional collaboration. This collaboration applies in particular to judicial officers, notaries, certified public accountants, auditors, as well as administrators and receivers. In the 360 Approach, we have structured this collaboration in an organized, seamless, and thoughtful manner, dedicated exclusively to the client’s best interests.
The observation that led to this offer
As part of our 360-degree approach, we have observed that many of our clients receive insufficient or poorly coordinated support from the various legal and financial professionals working with them.
In addition to this sometimes suboptimal care, there was a major structural weakness: the lack of a comprehensive and coherent view of their situation. It was not uncommon for a client to be served by a certified public accountant working completely independently of the firm, without any communication or coordination.
Each professional would then operate within their own area of expertise, without sharing information or engaging in joint deliberation—even though the effectiveness of these areas of expertise depends precisely on their integration and complementarity.
The three affiliated organizations
Branch 01 · Certified Public Accountant
Accounting Services – ACOFI – Goethe Avocats
Our work is greatly enhanced when
we draw on the expertise of a certified public accountant,
particularly when analyzing corporate financial statements,
such as those of a business operator facing difficulties or undergoing
restructuring. Conversely, their work gains in
precision when it is supported by our legal interpretation
of the situation. As part of our 360-degree approach,
we have partnered with an accounting firm.
This is ACOFI, founded in 1977, with over 100 employees and seven offices in Paris and the Paris suburbs.
- LMNP Accounting
- Financial Statement Reflecting the Client's Current Financial Position
- General Accounting Services
Branch 02 · Notary
Notary's office (currently being established)
Our approach is strengthened by the integration of genuine expertise in estate planning, an area we do not directly address. For their part, notaries benefit from our in-depth knowledge of the complex situations associated with investments in assisted living facilities—situations they rarely encounter in their practice but must understand precisely in order to provide appropriate estate planning recommendations. This clear complementarity naturally led to the creation of a notarial subsidiary.
- Tax, Transactional, and Estate Planning
- Real Estate and Estate Planning Tax Advisory Services
- Donations and Wealth Management Strategies
Branch 03 · Judicial Officer
Bailiff's Office (currently being established)
As part of our legal proceedings—whether litigious or out-of-court—we frequently engage the services of judicial officers. Our collaboration with these professionals centers on two key areas:
- The protection of claims and assets (preventive attachments, judicial mortgages, pledges)
- Enforcement measures (real estate attachments, wage garnishments, FICOBA searches)
- Issuance of documents at negotiated rates
- Securing Claims (Mortgages, Liens, Preventive Seizures)
- Enforcement Procedures (wage garnishment, real estate seizure, FICOBA)
FAQ
Frequently Asked Questions
What is a preliminary attachment?
A provisional attachment is an emergency measure that allows for the temporary freezing of a debtor’s assets or claims to ensure the future collection of a debt, even before a final judgment is rendered. It requires prior authorization from a judge and the involvement of a judicial officer.
What is a FICOBA study?
FICOBA (National Registry of Bank and Similar Accounts) is a registry managed by the DGFiP that lists bank accounts opened in France. Judicial officers may access it as part of enforcement proceedings to determine the extent of a debtor’s bank assets.
What is a wage garnishment?
Garnishment is a method of enforcement that allows a creditor holding an enforceable judgment to directly seize funds held by a third party on behalf of the debtor— typically funds in the debtor’s bank accounts. It requires the involvement of a bailiff .
Why not have a separate certified public accountant and a separate notary instead of subsidiaries?
The added value of our subsidiaries lies in collaboration: our knowledge of litigation matters enriches our accounting and estate planning analyses, and their expertise enriches our legal approach. When everyone works in their own silo, this synergy disappears. It is the big picture that creates value.
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