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Bredin Prat

Work +33 1 44 35 35 35
Brussels, Paris
Bredin Prat, Julien Gayral, Paris, FRANCE

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Julien Gayral

Work +33 1 44 35 35 35
Bredin Prat

Work Department





Julien Gayral, Partner, is a member of the Tax team and practises in the field of French and international tax law. He specialises in advising on the tax aspects of domestic and cross-border transactions (mergers and acquisitions, private equity and real estate transactions) and also has extensive experience in handling tax controversy and dispute resolution. He also advises private clients, particularly corporate executives, on their personal tax situations.

He has written numerous articles on tax issues and tax consolidation and also gives lectures in tax law at the French business school HEC and the University of Paris II Panthéon-Assas.

Prior to joining Bredin Prat in 2006, he was with CMS Bureau Francis Lefebvre (1999-2006). He gives lectures at HEC and the University of Paris II Panthéon-Assas.


French, English


Admitted to the Paris Bar in 2000.


He is a graduate of the University of Paris XI Sceaux (Maîtrise in business law, 1997), the University of Cergy Pontoise (DESS-DJCE, 1998) and the University of Montpellier (CES in tax law, 1998).



Within: Leading individuals

Julien Gayral - Bredin Prat

Within: Tax

Bredin Prat is ‘unique due to its tax partners' outstanding technical skills and unconditional engagement’. The 21-lawyer team ‘listens to its clients, adapts itself to their constraints, finds practical solutions’ and provides ‘a very high level of expertise which is adapted to multinational companies’. The practice handles the full spectrum of tax work: it houses ‘high-level M&A tax professionals’, has ‘exceptional experience in tax audit’, is ‘very knowledgeable in litigation’ and ‘manages very complex matters mixing REIT tax regime corporate and real estate constraints’. The first-rate team advises on the largest listed and non-listed M&A transactions as well as on private equity deals. Recent highlights include assisting Axa with the acquisition of XL; Engie with the sale of its 70% interest in EPI; PSA with the acquisition of Opel/Vauxhall; and Direct Énergie with its purchase by Total. The practice is also representing leading US internet companies, as well as French companies and banks in major tax reassessment cases touching on permanent establishment, corporate tax income and financial scheme issues. It was successful before the Court of Appeal in the high-profile Wildenstein tax fraud case for the eponymous Guy Wildenstein. Practice head Yves Rutschmann ‘delivers exceptional and tailor-made services’. Sébastien de Monès provides 'clear advice’, has ‘an incomparable track record in the French REIT regime, covering all tax aspects of real estate complex transactions’.  Pierre-Henri Durand, who is ‘a high level professional in M&A tax’, ‘is fully committed to his clients', who place 'a very high level of trust’ in him. Julien Gayralis very smart, always provides good suggestions and adds a lot of value in discussions’. Anne Robert is also noted. Jean-Florent Mandelbaum was promoted to the partnership.

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