Mr Lionel Lenczner > CMS > Paris, France > Lawyer Profile

Lionel Lenczner photo

Work Department

Taxation - direct taxation.


Partner in direct taxation, especially in relation to laxation of national and international mergers and acquisitions, restructuring, tax integration structure, real estate taxation, taxation of financial products (banking and insurance sectors) and management packages. Also deals with litigation matters.


Joined the firm in 1989, Partner of Tax department.


French, English.


Active member: Institut des Avocats Conseils Fiscaux (IACF) and Association Française des Avocats Conseils d’Entreprises (ACE).


Postgraduate degree in Tax Law (Paris II, 1980). Lecturer in Tax at the University of Paris I (Panthéon-Sorbonne).

Lawyer Rankings

France > Tax

CMS is home to one of France’s most established tax practices. The firm stands out through its very large team, able to offer a comprehensive range of expertise. The practice notably covers corporate and transactional M&A and property tax, international tax and transfer pricing work, as well as litigation. It can rely on a leading ‘doctrine’ department, led by Daniel Gutmann, which has regular contacts with tax authorities, governmental offices and the European Commission. The largest French and international corporations and investment funds are clients. The practice provides everything from day-to-day assistance to advice on the most complex issues. It is currently handling high-stakes litigation involving high financial amounts, challenging current tax regulations and rulings pertaining to securities and withholding tax issues. Key names include the highly regarded Stéphane Austry, who heads the firm’s tax litigation and controversy group; Bruno Gibert, who manages the firm’s transfer pricing practice; transactional tax expert Edouard Milhac, Patrick Danis who excels in VAT matters, and Lionel Lenczner, a specialist in direct taxes. Agnès de l’Estoile Campi  and Xavier Daluzeau  are strong names for international tax. Also recommended are Renaud Grob, Anne-Sophie Rostaing, Frédéric Gerner, Pierre Dedieu, Jean-Charles Benois and Pierre Carcelero.