CMS Francis Lefebvre

Armelle Abadie joined CMS Francis Lefebvre in 2006 and became a partner in 2022. She practices in indirect taxation, VAT, payroll tax, C3S (the French corporate social solidarity contribution), and invoicing tax rules (reliable audit trail (PAF) documentation). Armelle Abadie advises companies across all sectors of the economy on routine matters, monitoring and managing of tax audits and litigation, as well as undertaking specific assignments. She has acquired particular experience in the VAT rules applicable to property, insurance and banking, and advises foreign companies and French subsidiaries of multinationals on international VAT flows.

Christophe Aldebert

Christophe Aldebert joined CMS Francis Lefebvre in 1989 and became a partner in 2000. He practices in tax law with a particular focus on VAT and payroll taxes. He advises financial institutions, insurance companies, property groups, industrial and service companies on the VAT regime, indirect taxes on transactions, forming resource-pooling groups, VAT groups, and optimising restructuring operations (mergers and acquisitions, outsourcing). He assists clients in monitoring and management of tax audits and tax adjustments, and acts for them in tax litigation before the French and European courts (CJEU). Christophe Aldebert has also developed extensive experience litigating criminal tax law cases.

Elisabeth Ashworth

Elisabeth Ashworth joined CMS Francis Lefebvre in 2008 and became a partner in 2011. She practices in tax law and manages VAT, payroll taxes, and corporation tax for the firm's Tax Intelligence team, working closely with VAT teams across the firm. She has also developed extensive experience with tax audits. Through ongoing dialogue with the tax authorities, she plays an active role in developing new standards to transpose European Union law or to implement major national reforms of VAT, property VAT, income tax, corporation tax, taxes on goods and services, and electronic invoicing. Before joining CMS, Elisabeth Ashworth had a 20-year career with the tax authorities. She first headed up the team in charge of VAT deduction rules in the French Tax Policy Directorate (1997-2003) before leading the team of technical experts in charge of corporate and local authority tax affairs in the Tax Audit division (2003-2007).

Eva Aubry joined CMS Francis Lefebvre in 2008 and became a partner in 2025. She practices in tax law. She advises French and international groups on a range of matters, including tax management (tax consolidation, intra-group relations, compliance, etc.), restructuring, tax audits, acquisitions, leveraged buyouts (LBOs), negotiation of authorisations and approvals, and advance tax rulings. She assists clients during tax audits and any resulting litigation. Eva Aubry also advises on tax law as applied to non-profits organisations and provides advice to executives on personal and asset planning tax.

Benoît Bailly joined CMS Francis Lefebvre in 2007 and became a partner in 2019. He practices in tax law and advises executives, entrepreneurs, and high-net-worth families on the tax aspects of managing their business and personal assets. For businesses, he handles disposals, contributions, and transfers, including under the “Pacte Dutreil”, a favourable tax regime for transferring family businesses. For individuals, he advises on matters including gifts, exit tax and property. He’s clients include private banks, trusts, and French and international family offices. Benoît Bailly also works with investment funds on portfolio structuring, financing and refinancing, and on compensation packages for fund managers. He advises corporate groups and companies on international investments, particularly in the luxury hotel sector. In addition, he supports clients in their dealings with the tax authorities, including audits, litigation, and compliance.

Jean-René Bénichou

Jean-René Bénichou joined CMS Francis Lefebvre in 1987 and became a partner in 2001. He practices in tax law and advises French and international groups on tax management (tax consolidation, intra-group relations, etc.), restructuring (mergers, spin-offs, demergers, etc.), tax audits, acquisitions, leveraged buyouts, arranging and structuring financing, and negotiating tax authorisations in domestic or international set-ups. Jean-René Bénichou also assists clients during tax audits and any resulting litigation. He's practice also includes environmental tax and taxation of non-profits organisations.

Jean-Charles Benois Benois

Jean-Charles Benois joined CMS Francis Lefebvre in 2012 and became a partner in 2019. He practices in tax law with a particular focus on direct company taxation. He advises clients on all aspects of taxation of French and international companies. He has developed extensive experience in restructuring, tax consolidation, structuring intra-group relations and advance tax rulings. He also advises on transaction taxation and private equity (mergers and acquisitions, leveraged buyouts (LBOs), negotiating financing and refinancing agreements, etc.). He assists individuals, shareholders and senior executives on their personal, professional (employee shareholding schemes and/or profit-sharing plans), and asset planning tax. Jean-Charles Benois advises and represents clients in pre-litigation and litigation procedures.

Gaëtan Berger-Picq

Gaëtan Berger-Picq joined CMS Francis Lefebvre in 1997 and became a partner in 2008. He advises and supports companies on all aspects of VAT, payroll tax, and property tax. In addition to his core practice, He also advises clients on managing tax audits and litigation.

Benjamin Bill joined CMS Francis Lefebvre in 2018 as a partner. He practices in real estate law and advises on setting up complex property projects, particularly those entailing the acquisition and disposal of property assets or companies – projects that involve French and European property portfolios spanning all kinds of managed commercial and residential assets. He works with clients on project structuring and the formation of partnerships and joint ventures. He also advises on commercial lease agreements. His clients include French and international institutions. Benjamin Bill is also qualified as a Rechtsanwalt (lawyer) in Germany.

Henri Bitar joined CMS Francis Lefebvre in 1999 and became a partner in 2008. He practices in tax law, with a focus on VAT, including cross-border VAT and property VAT. Henri Bitar advises and supports clients across a range of sectors, including the public sector, non-profits, industry, banking and insurance, and property.

Laurent Chatel joined CMS Francis Lefebvre in 1990 and became a partner in 2003. His practice centres on local taxation, with a focus on the CET (local economic contribution comprising the business property tax (CFE) and the tax on business added value (CVAE)); IFER (a local tax paid by energy, rail and telecommunications companies in France); land tax on built properties and on undeveloped land; waste collection tax (TEOM); tax on the sale of land that has become suitable for building; tax on commercial brownfield sites; tax on offices, commercial premises, warehouses and parking spaces (in the Ile-de-France and Provence-Alpes-Côte d'Azur regions); residence tax payable by companies and individuals; tax on vacant housing units; local tax on outdoor signage (TLPE); visitors’ tax; and the tax on commercial spaces payable by retailers (TASCOM). Laurent Chatel advises clients including professional organisations and was an expert contributor to the national taxation conference on tax reform. He also gives seminars on how the government’s annual budget affects local taxes and leads training programmes on complex issues related to the CET, land tax, TLPE, TASCOM and other local taxes.

Ludovique Clavreul

Ludovique Clavreul joined CMS Francis Lefebvre in 2006 and became a partner in 2024. She practices in employment law, with a particular focus on collective bargaining negotiations, personnel representation, organisation of working time, pay, gender equality, corporate restructuring, litigation, and senior management status. Ludovique Clavreul also works in compliance and internal investigations. Ludovique Clavreul advises large French and international groups in both the public and private sectors.

Virginie Corbet-Picard

Virginie Corbet-Picard joined CMS Francis Lefebvre in 2007 and became a partner in 2023. Her practice covers all aspects of corporate law for listed and private clients across a wide spectrum of industries. She handles all issues related to transactions involving business consolidation and restructuring (mergers, spin-offs, domestic and cross-border reorganisations), private equity and management packages. She also counsels companies and corporate groups on governance issues, including appointment of corporate officers, limits on the powers of directors, executive compensation, delegation of authority and succession planning. Virginie Corbet-Picard assists clients with their sustainability reporting obligations (CSRD) and with drafting corporate and legal documents.

Xavier Daluzeau

Xavier Daluzeau joined CMS Francis Lefebvre in 1997 and became a partner in 2012. He practices in tax law with a focus on transfer pricing and cross-border restructuring and acquisitions. He advises on drafting transfer pricing documentation and policy, reorganisations, acquisitions, avoiding double-taxation, and preliminary agreements on transfer pricing. He works with companies across a range of sectors, including banking, asset management, consumer goods, media and communication, cosmetics, and pharmaceuticals. Xavier Daluzeau also supports clients during tax audits and litigation.

Olivier De Saint Chaffray

Olivier de Saint Chaffray joined CMS Francis Lefebvre in 1994 and became a partner in 2005. He practices in tax law, advising individuals and corporate groups on structuring and transferring their personal and business assets. Olivier de Saint Chaffray represents clients in applications for tax rulings from the central administration and advises on leadership and succession planning for corporate groups.

Damien Decolasse

Damien Decolasse joined CMS Francis Lefebvre in 2002 and became a partner in 2018. He practices in employment, labour and pensions law and has a particular focus on the organisation of working time, pay policy, relations with employee representatives and collective bargaining, employment protection plans, European harmonisation of HR policies, retirement and benefit plans and management of international mobility, national and international restructuring projects, setting up employee shareholding schemes, mergers & acquisitions, spin-offs, secondment and expatriation of employees, company audits, social security audits, hiring, and termination of individual employment contracts.

Pierre Dedieu joined CMS Francis Lefebvre in 1999 and became a partner in 2009. He practices French and international tax law with a focus on wealth and transaction tax. He also has extensive experience representing clients in tax litigation proceedings, including representing clients in dealings with the tax authorities during tax audits and tax raids, and before the civil and administrative courts. Pierre Dedieu supports family groups on the French and international aspects of structuring and transferring their assets. He advises entrepreneurs, senior executives of international groups and fund managers on creating asset-holding structures, compensation packages and international mobility. His practice also extends to advising non-residents on structuring their property investments in France.

Alexandre Delhaye

Alexandre Delhaye joined CMS Francis Lefebvre in 2001 and became a partner in 2015. He practices in Corporate/M&A and assists French and international corporate groups, private equity funds, family groups and entrepreneurs with their transactions in France and abroad. His practice includes: national and international transactions (disposals, acquisitions, joint-ventures, venture capital, private equity, distressed assets, hotel management contracts, etc.); reorganisation and restructuring; executive policy (management packages); shareholder relations (shareholder agreements, governance, etc.) and disputes between shareholders or arising post-disposal (representations and warranties, sale price, etc.). Alexandre Delhaye works across a broad spectrum of sectors, including technology, media & communications, industry (construction and public works, defence, aerospace, chemicals, etc.), infrastructure, hotels & leisure, distribution and financial services

Arnaud Donguy joined CMS Francis Lefebvre in 1993 and became a partner in 2010. He practices in tax law and advises clients on corporation tax, tax consolidation, domestic and cross-border business restructuring (mergers, spin-offs, demergers), and complex overlapping tax and accounting problems of calculating taxable income. Arnaud Donguy also works with clients on acquisitions, leveraged buyouts (LBOs), and arranging and structuring financing solutions. He acts for a large number of clients in tax audits and any ensuing litigation.

Grégory Dumont

Grégory Dumont joined CMS Francis Lefebvre in 2007 and became a partner in 2021. He practices in private client law. He advises clients on the transfer of their business assets within family groups, contingency planning for the consequences of a divorce or inheritance for clients’ assets, and the civil law aspects of international property and personal issues in the context of growing mobility. Grégory Dumont works mainly with senior company executives and high-net-worth individuals. He assists clients in litigation procedures (contested divorce and inheritance cases) and with asset planning taxation. He’s practice areas are the law on gifts, marriage regimes, inheritance law, joint possession law, division of property, life insurance, international private law, incapacity law, and capital transfer tax (on donations and inheritance).

Christophe Frionnet

Christophe Frionnet joined CMS Francis Lefebvre in 1997 and became a partner in 2009. He practices in direct taxation with a particular focus on taxation of corporate groups and non-profits, asset planning tax and property tax. He advises and represents clients during tax audits and litigation. He regularly assists groups with the tax aspects of HR management, including management packages, employee savings schemes, and profit-sharing plans. He also advises on leveraged buyouts (LBOs) and leveraged management buyouts (LMBOs).

Caroline Froger-Michon

Caroline Froger-Michon joined CMS Francis Lefebvre in 2003 and became a partner in 2015. She is a member of the CMS Employment, Labour & Pensions Group, working with a 600-strong international team of lawyers. She practices in employment and labour law. During restructuring operations, she advises clients on transitioning employment contracts, post-merger alignment of employee status, procedures for informing and consulting staff, and managing negotiations with personnel representatives. She also handles the labour law aspects of mergers and acquisitions, assisting with due diligence, the employment aspects of the legal structure of the new entity, negotiations with staff, and post-acquisition monitoring. Caroline Froger-Michon advises on the legal aspects of individual and company-wide employee relations, voluntary redundancy plans, and personnel representative rights. She provides support to international companies and corporate groups based in France or considering setting up in France. She also advises on internal investigations, with a particular focus on bullying and harassment cases.

Bruno Gibert joined CMS Francis Lefebvre in 2001 as a partner. He practices in tax law with a focus on international tax law. He advises large corporate groups on transfer pricing and international dispute resolution.

Benoît Gomel joined CMS Francis Lefebvre in 2015 and became a partner in 2023. He practices in mergers and acquisitions and private equity transactions, representing clients across a range of sectors, including industry and investment funds, as well as senior executives and company founders. He advises industrial clients and infrastructure funds on all aspects of complex, long-term corporate projects. He also advises industrial groups and investment funds on establishing joint ventures. Benoît Gomel has a successful track record in the health sector and extensive experience in multi-jurisdictional complex transactions.

Philippe Gosset

Philippe Gosset joined CMS Francis Lefebvre in 2012 and became a partner in 2022. He practices in tax law with a focus on estate planning and transaction tax. He advises private banks, entrepreneurs and high-net-worth individuals on the tax aspects of asset planning. His practice covers transfers (under the “Pacte Dutreil”, a favourable tax regime for the transfer of family businesses; apport-cession, i.e. contribution-disposal of securities under Article 150-0 B ter of the French Tax Code; and, donation-cession, gift followed by sale), equity savings plans, business property financing, property wealth tax, life insurance policy taxation, etc. He also consults on employee and executive compensation, including founder share subscription warrants, bonus shares, employee share ownership and mobility. Philippe Gosset advises and handles litigation for corporate groups on corporate tax issues. He also assists investment funds on the tax implications of acquisition and refinancing transactions.

Bruno Gouthière

Bruno Gouthière joined CMS Francis Lefebvre in 1989 as a partner. He practices in tax law with a particular focus on French and international corporation tax.

William Hamon joined CMS Francis Lefebvre in 2007 and became a partner in 2023. He practices on VAT, indirect taxes, and payroll taxes across all sectors, with an emphasis on industrial and commercial businesses (luxury goods, cosmetics, defence, automotive, agri-foods and data centres). He advises companies on transactions both within and outside the European Union. He supports clients during tax audits and individual and collective rulings, and represents clients in tax litigation proceedings. William Hamon also has extensive experience handling issues faced by holding companies. He has successfully represented many clients in resolving disputes related to the C3S (French corporate social solidarity contribution).

Arnaud Hugot joined CMS Francis Lefebvre in 2006 and became a partner in 2014. His practice focuses mainly on mergers and acquisitions, private equity transactions, setting up joint ventures, and complex, long-term corporate projects. Arnaud Hugot advises corporate groups and investment funds on acquisitions and disposals across all sectors. He also has extensive experience in the health sector.

Dimitri Leboff joined CMS Francis Lefebvre in 1999 and became a partner in 2013. He acts for French and international corporate groups on direct taxation (day-to-day tax matters, tax consolidation, transfer pricing, research tax credit (CIR), dividend taxation, audits, etc.), mergers and acquisitions, disposals and restructuring, as well as managing and assisting on tax audits and litigation. In addition to advising corporate tax, financial and accounting departments, he provides senior managers with asset planning advice. Dimitri Leboff coordinates all tax issues for his French and international corporate clients (in Europe, Asia, and America), drawing on the support of the CMS organisation.

Christophe Leclère

Christophe Leclère joined CMS Francis Lefebvre in 2007 and became a partner in 2018. He practices in tax law and assists companies, corporate groups and non-profits on direct taxation (including corporation tax), frequently drawing on his in-depth knowledge of accounting. His work covers: General taxation, review of taxable income, corporate group taxation, taxation aspects of restructuring, financial and transaction taxation, innovation taxation, tax credits, and international tax law; Supporting clients in dealings with the tax authorities on claims, tax rulings, payments and adjustments; Acting for clients during tax audits, tax raids, tax flagrancy procedures and litigation. He advises industrial and commercial groups across all sectors of the economy, especially international defence, technology, media and communications groups. Christophe Leclère also assists and acts for senior executives and partners, as well as resident and non-resident individuals (as required by the CMS organisation) on personal tax, asset planning tax, and filing the appropriate returns.

Romain Marsella

Romain Marsella joined CMS Francis Lefebvre in 2000 and became a partner in 2014. He practices in tax law and provides advice and handles litigation for national and international corporate groups on all aspects of taxation. He has a particular focus on the insurance and renewable energy sectors. He has extensive experience over a long period advising insurance groups on the French Insurance Code and the Mutuality Code: during reorganisations (which often involve insurance portfolio transfers); and during tax audits (including negotiations with the National and International Tax Audit Directorate (DVNI) and disputes litigated before the courts). He also advises renewable energy groups on acquisitions, disposals, financing/refinancing, and reorganisation (mergers, spin-offs) and provides support during tax audits.

Rodolphe Olivier

Rodolphe Olivier joined CMS Francis Lefebvre in 1997 and became a partner in 2010. He practices in employment, labour and pensions law. Leading the firm’s litigation team, he represents clients in employment, labour and pensions cases before the courts, including the employment tribunal, the tribunal judiciaire (trial court), the tribunal de police, the tribunal correctionnel, the administrative court, the administrative court of appeal, and the arbitration commission for journalists in France, the CAJ.

Delphine Pannetier

Delphine Pannetier joined CMS Francis Lefebvre in 2001 and became a partner in 2025. She practices in employment, labour and pensions law, focusing on managing litigation with the French social security administration, URSSAF for clients across various industries. Her practice includes pre-audit inspection, preparing for audit, and managing and monitoring out-of-court and in-court disputes. She has developed strong relationships with agencies and government bodies in the course of her work. Delphine Pannetier has extensive experience in employee health and safety risks, management of working time, international mobility, senior management, pay practices and employee savings schemes.

Nathalie Pétrignet

Nathalie Pétrignet joined CMS Francis Lefebvre in 1989 and became a partner in 2009. She advises on French and European competition law and focuses on restrictive competition practices, trade negotiations, distribution policy, sales promotion and advertising law, and the circular economy. Her practice concentrates on businesses in the consumer market, clients for whom ensuring their sales and marketing policies are aligned with competition law is of critical strategic importance. She also works on audits to ensure compliance with payment terms. She advises and acts for clients in litigation proceedings before the commercial courts and the French and European competition authorities. She also conducts audits of operations for groups and professional associations, advises clients on establishing and monitoring compliance programmes, and assists during investigations and dawn raids. Nathalie Pétrignet has developed extensive experience in environment law in B2C relations handling issues including greenwashing, carbon offsetting, the French Climate Act, the anti-waste and circular economy act (AGEC), extended producer responsibility, the eco-contribution, and Triman labelling requirements.

Benoît Provost

Benoît Provost joined CMS Francis Lefebvre in 1990 and became a partner in 2020. He primarily advises on consolidation and restructuring transactions for both listed and privately held companies. Benoît Provost handles all aspects of corporate law and transactions involving business consolidation, reorganisations and restructuring (mergers, spin-offs, domestic and cross-border reorganisations), private equity, and management packages. He also supports companies and corporate groups on governance issues, including the appointment of corporate officers, limits on the powers of directors, executive compensation, delegation of authority, and succession planning. He assists clients with their sustainability reporting obligations (CSRD) and with drafting corporate and legal documents.

Denis Redon joined CMS Francis Lefebvre in 1990 and became a partner in 2004. He practices in anti-trust, competition and trade with a focus on merger control, cartels and abuse of dominant position, restrictive trade practices, anti-competitive practices, economic regulations, unfair business practices, distribution law and customs and excise law. Denis Redon advises corporate clients on a broad range of competition issues. His practice also extends to audits, including compliance audits. He represents clients during audits by the competition authorities, the DGCCRF (French consumer protection agency) and the customs authorities. He is involved from the initial investigation stage through to defending or contesting the merits of the case and appeals. He also acts for clients in litigation proceedings with other partners in these areas.

Arnaud Reygrobellet

Arnaud Reygrobellet joined CMS Francis Lefebvre in 2008 and became a partner in 2019. He works with the firm’s commercial law, banking and finance law, and property law teams on all aspects of business law (corporate law, distribution contracts, financing transactions and property law).

Nicolas Riou joined CMS Francis Lefebvre in 2000 and became a partner in 2019. He practices in direct taxation, advising French and foreign multinationals on all aspects of tax management and strategy. He advises clients on implementing Pillar 2 rules in the context of acquisitions and restructuring operations, and assists them during tax audits and tax litigation. Nicolas Riou also advises senior managers on personal and asset planning tax.

François Rontani

François Rontani joined CMS Francis Lefebvre in 2003 as a partner. He practices in tax law with a focus on taxation of the financial sector. He advises international companies and French and international banks on the tax aspects of financial and equity market transactions. François Rontani supports clients during tax audits and negotiations with the tax authorities. He acts for them in litigation proceedings before the administrative courts.

Anne-Sophie Rostaing

Anne-Sophie Rostaing joined CMS Francis Lefebvre in 2002 and became a partner in 2016. She practices in direct taxation, particularly corporate taxation (acquisitions, restructuring, tax consolidation, tax audits and tax litigation), and property tax (for property funds such as SIICs, SCPIs and OPCIs). Her main clients include REITs, real estate management companies, real estate developers, privately-owned real estate groups, as well as large French and international groups operating mainly in the industrial, construction and insurance sectors.

Jean-Christophe Sauzey

Jean-Christophe Sauzey joined CMS Francis Lefebvre in 1987 and became a partner in 1999. His practice centres on the taxation of international corporate groups, transfer pricing, assistance with tax audits and defending international corporate clients, asset planning tax, and research and innovation tax.

Marc-Etienne Sébire

Marc-Etienne Sébire joined CMS Francis Lefebvre in 2011 and became a partner in 2014. He established our Capital Markets practice in France and consults on a broad range of offerings in the derivatives, debt and equity capital markets. He acts for issuers and financial institutions on numerous issues (more than €150 billion financed since 2011): spanning Eurobonds, Euro PPs, hybrid securities, Negotiable European Commercial Paper (NeuCPs), EMTN programmes, covered bonds, green bonds, social bonds, sustainability-linked bonds, and liability management transactions. Marc-Etienne Sébire has also extensive experience in derivatives, advising on their documentation (ISDA, FBF, etc.) and on regulatory aspects (EMIR, etc.). He is regularly consulted by government authorities and professional associations on capital market questions.

François Tenailleau

François Tenailleau joined CMS Francis Lefebvre in 1998 and became a partner in 2010. He leads the firm’s Infrastructure & Projects practice and co-leads the Aerospace & Defence team. He advises on public business law issues with a focus on public procurement contracts, concessions, public-private partnerships, agreements involving the use of public property, and structuring complex contractual arrangements. He also acts for clients on other aspects of public law, including public property law, financing of public bodies, public and quasi-public institutions, social housing, and state aid. François Tenailleau is regularly consulted by government bodies and professional organisations on matters within his fields. He is a regular contributor to Ministry of Finance expert groups, such as those formed to draft the French public procurement code, to revise the general terms and conditions of public procurement contracts and to consult on the revision of European public procurement directives.