Mr Jérôme Commerçon > Scotto Partners > Paris, France > Lawyer Profile

Scotto Partners
75116 PARIS

Work Department




Tax Partner


Jérôme Commerçon specializes in tax structuring of LBOs and management packages and, more generally, tax issues of M&A transactions.

Extremely familiar with accounting and finance practices, as well as legal aspects of private equity and M&A transactions, he has in-depth knowledge of both corporate and private clients tax issues, which enables him to design bespoke solutions with a practical and transverse approach.

Member of IFA (International Fiscal Association); IBA (International Bar Association) ; SFEV (French Society of Enterprises Valuation)


French and English.


Jérôme is a member of Paris Bar and of HEC’s (French elite business high school) alumni.


Corporate tax post-grad degree from the University Paris Dauphine; Law and International management degree from HEC; DESCF – Postgraduate degree in accounting and financing.

Lawyer Rankings

France > Tax

Led by Jérôme CommerçonScotto Partners‘ compact tax team handles a high volume of work. In line with the firm’s thriving market recognition for advising management teams on private equity deals, the tax team is sought after by the management to structure their incentive packages. It is involved in the market’s largest private equity transactions. Additionally, the team advises management teams on tax issues relating to distressed and restructuring matters.

France > Private equity: LBO

Focusing on private clients including family companies and management teams of listed and non-listed groups, Scotto Partners stands out for its ability to leverage its cross-practice expertise in M&A, tax, corporate finance and employment to seamlessly handle mid and large-cap PE mandates. Although well-known for its track record advising on management packages, the group is also skilled in LBO, PIPE, P-to-P transactions, exits through IPOs and employee shareholdings. The department is jointly headed by Lionel Scotto le Massese, Claire Revol-Renié, Isabelle Cheradame, Adrien Badelon and Jérôme Commerçon.

Paris > Droit fiscal

Dirigée par  Jérôme Commerçon, l’équipe fiscale de Scotto Partners est compacte mais en mesure de traiter un haut volume d’opérations. Dans le prolongement de l’excellente reconnaissance du cabinet dans le milieu du capital-investissement, l’équipe fiscale est très sollicitée pour accompagner le management sur la structuration des management packages en lien avec les plus importantes opérations de private equity du marché. De plus, l’équipe conseille le management lors d’opérations de restructuration de dettes d’entreprises.

Paris > Private equity > LBO

Scotto Partners assiste une clientèle d’entreprises familiales et le management de groupes cotés et non cotés. Le cabinet offre un champ d’expertises complet : corporate, droit fiscal, financement et droit social. Il intervient dans des opérations large et mid-cap. L’équipe est réputée pour sa forte expertise dans le domaine des management-packages. Elle intervient dans des opérations LBO, PIPE, P-to-P, ou encore dans des sorties par introduction en bourse. La pratique est codirigée par  Lionel Scotto le Massese, Claire Revol-Renié, Isabelle Cheradame, Adrien Badelon et Jérôme Commerçon.