Tax Law Attorneys in San Jose, CA

Integrated Tax Counsel Since 1992, Recognized by California Super Lawyers®

Tax matters rarely exist in isolation. A business acquisition carries corporate tax consequences. An inheritance triggers estate and gift tax questions. A change in property ownership can reset decades of accumulated Proposition 13 protection. Since 1992, Ferrari Ottoboni Caputo & Wunderling LLP has handled these intersecting concerns through an integrated practice covering tax law, estate planning, trust administration, and real estate. A tax attorney at our firm can address the full picture, not just one piece of it.

We’ve worked with high-net-worth families and businesses across renewable energy, biotech, software, social media, construction, and commercial real estate. Over more than 1,000 cases, we’ve developed the cross-practice depth that complex tax matters demand. Our attorneys are recognized by California Super Lawyers®, reflecting a standard of professional achievement our clients rely on.

Ready to discuss your tax matter with a San Jose tax attorney? Call (408) 606-2866 or contact us online to get started.

Tax Law Services for San Jose Individuals & Businesses

Our tax practice covers both planning and controversy work. Tax planning is proactive: structuring transactions, minimizing exposure, and building strategies aligned with long-term financial goals. Tax controversy representation responds to IRS or California Franchise Tax Board actions, including audits, appeals, and collection disputes. We handle both.

Our tax planning services include:

• Corporate Tax Strategies: Entity structure, transaction planning, and tax-free reorganization for California businesses
• Advanced Estate Planning: Federal estate tax exposure, generation-skipping transfer tax, and integrated planning across estates and trusts
• Trust Administration & Management: Tax obligations arising during trust administration, including income tax and distribution planning
• Real Estate Tax Law: Proposition 13 planning, reassessment strategy, and property tax issues for individually and entity-held property

Our representation also encompasses:

• Income tax planning for federal and California state obligations
• Estate, gift, and generation-skipping transfer tax strategies
• Real property tax issues, including those unique to business-entity ownership
• Tax controversy resolution before the IRS and the California Franchise Tax Board

California businesses face both federal obligations and California Franchise Tax Board requirements that can diverge from federal treatment in meaningful ways. Our attorneys understand those distinctions and account for them in each engagement.

Estate Tax Planning in California

California doesn’t impose a state estate or death tax. Federal estate tax, however, remains a significant concern for high-net-worth individuals and families. Under the One Big Beautiful Bill Act (P.L. 119-21), signed July 4, 2025, the federal lifetime estate and gift tax exemption rises to $15,000,000 per individual for 2026, up from $13,990,000 in 2025. Estates below that threshold generally aren’t subject to federal estate tax, but planning still matters: the exemption isn’t permanent, and transfers structured today affect the taxable estate at death.

If your estate plan involves transferring assets to an unrelated beneficiary more than 37.5 years younger than you, or to a related beneficiary more than one generation below you (such as a grandchild), those transfers may also be subject to the Generation-Skipping Transfer Tax. We provide estate tax planning that accounts for both federal estate tax exposure and generation-skipping transfer tax considerations.

Common strategies for reducing federal estate tax liability include:

• Charitable contributions structured to remove assets from the taxable estate
• Spousal transfers that leverage the unlimited marital deduction

Gift Tax Planning for California Residents

Under IRS Revenue Procedure 2025-32, the annual gift tax exclusion is $19,000 per recipient for 2025 and 2026. Gifts up to that amount per person don’t require reporting to the IRS. Married couples can combine their exclusions, allowing up to $38,000 per recipient per year without requiring gift tax reporting.

Gifts above the annual exclusion in any tax year require filing IRS Form 709 and reduce the taxpayer’s available lifetime estate and gift tax exemption, currently $15,000,000 per individual for 2026. Our attorneys assist with all aspects of gift tax planning and filing, helping clients use annual exclusions effectively while managing their lifetime exemption strategically across years.

Property Tax Planning in San Jose & Santa Clara County

California bases property taxes on a property’s purchase price under Proposition 13, with annual increases capped by law. When ownership changes, the Santa Clara County Assessor’s Office reassesses the property to current market value. For long-held property, that reassessment can produce a sharp and immediate increase in tax obligations. Understanding when a transfer triggers reassessment and what planning options exist before a transaction closes can make a material difference for homeowners and businesses alike.

Property Tax Exemptions in Santa Clara County

Santa Clara County property owners may qualify for several exemptions that reduce assessed value. Common exemptions include the Homeowners Exemption for primary residences and the Disabled Veterans Exemption for qualifying veterans. Properties used for charitable purposes may also qualify. Our attorneys help clients identify applicable exemptions and work through the application process with the Santa Clara County Assessor’s Office.

Business-Entity Property Ownership

We also work with businesses that hold real property through corporate entities, a structure that creates distinct Proposition 13 planning considerations not present in individual ownership. Identifying and addressing those issues before a transaction closes is often where meaningful planning occurs.

Why San Jose Clients Choose Ferrari Ottoboni Caputo & Wunderling LLP

Our firm has operated from downtown San Jose since 1992. Over more than three decades and 1,000-plus cases, we’ve developed a practice model that lets clients address tax matters alongside estate planning, trust administration, and real estate concerns within one firm, without coordinating multiple outside counsel or managing competing advice.

Our attorneys are recognized by California Super Lawyers®, and our client base has included high-net-worth families as well as companies in renewable energy, biotech, software, social media, construction, and commercial real estate. We operate as a boutique practice: large enough to handle sophisticated, multi-faceted matters, with the attentive service that comes from strong attorney-client relationships built over time. For clients whose tax exposure intersects with estate, trust, or real estate concerns, that structure is a practical advantage.