CMS Francis Lefebvre

Alexandre Bastos

Alexandre Bastos joined CMS Francis Lefebvre in 1999 and became a partner in 2016. He practices in insolvency and restructuring with a focus on emergency procedures and preventive procedures. His work covers ad hoc mandate, conciliation (debt restructuring, standstill agreements, putting collateral in place, and negotiations with the Interministerial Committee for Industrial Restructuring, CIRI), company restructuring through the adoption of rescue or receivership plans, takeover of troubled companies, and management of court-ordered bankruptcy procedures. Alexandre Bastos also acts for clients in insolvency and restructuring litigation related to creditor rights conflicts, and in civil liability proceedings against directors, etc. He supports all parties, from the company in difficulty and buyer to the shareholders, creditors and other contractors.

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.

Stéphane Austry

Stéphane Austry joined CMS Francis Lefebvre in 2007 as a partner. He leads the firm’s tax litigation and controversy practice. He is a highly experienced litigator in tax cases. He mainly represents large companies in proceedings in domestic jurisdictions (before the Conseil d’Etat and the Constitutional Council), and before the international courts (the Court of Justice of the European Union and the European Court of Human Rights). Stéphane Austry also advises clients on international tax issues and on the interpretation and application of tax treaties.

Annabelle Bailleul-Mirabaud

Annabelle Bailleul-Mirabaud joined CMS Francis Lefebvre in 2003 and became a partner in 2018. She practices in tax law and works with large international corporate groups, advising on international taxation, assisting with audits, and representing them in litigation proceedings. Her practice covers: Determining where tax is paid on activities and transactions (effective management headquarters, permanent establishment, taxation of cross-border flows); Defining, structuring, and defending transfer pricing policy; Implementing Pillar 2; Structuring mergers and acquisitions and cross-border restructuring operations. Annabelle Bailleul-Mirabaud also advises on international executive compensation (including stock options, bonus shares, inpats and expats).

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.

Ghislain Beaure d’Augères

Ghislain Beaure d’Augères joined CMS Francis Lefebvre in 1994 and became a partner in 2003. He practices in employment, labour and pensions law, with a focus on personnel management (covering civil servants, contract staff, temporary employees, etc.) in both the public and private sectors. He assists public sector entities (state bodies, local authorities, public entities, etc.) that plan to embark on wide-ranging reorganisation projects while avoiding labour relations conflicts. He also advises private sector organisations (companies, associations, etc.) that employ civil servants and wish to explore the implications of an internal reorganisation for their personnel. Ghislain Beaure d’Augères defends his clients in disputes arising from restructuring, including on employee representative bodies, freedom of movement for employee representatives in national defence companies, and compensation of public officials.

Jean-René Benichou

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.

Grégory Benteux

Grégory Benteux joined CMS Francis Lefebvre in 2009 and became a partner in 2013. He is head of the firm's Securitisation and Structured Financing practice and Global Head of the CMS Securitisation and Receivables group. He advises on domestic and international securitisation and structured finance transactions for a wide range of asset classes, including trade receivables, public receivables, tax claims, financial receivables, tangible assets, etc. He assists with setting up securitisation programmes for French and international financial institutions, and for major corporates. He has built up an extensive practice in deconsolidation transactions (under IFRS, US GAAP, and French GAAP). He is recognised in France for his command of covered bonds. Grégory Benteux also has a wealth of experience in trusts and asset-backed financing (receivables, inventories, properties, etc.). He has in-depth knowledge of a wide range of assets and receivables in various sectors (tax claims, subsidies, energy, transport, health, agriculture, etc.).

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.

Frédéric Bertacchi

Frédéric Bertacchi joined CMS Francis Lefebvre in 2006 and became a partner in 2020. He practices in tax law with a focus on VAT across a broad range of sectors, including public bodies, non-profits, industry, banking, and insurance.

Jean-Philippe Bidegainberry

Jean-Philippe Bidegainberry joined CMS Francis Lefebvre in 1997 and became a partner in 2008. He practices in tax law and assists French and international groups in the following areas : assistance in managing group tax (calculation of taxable income, managing deficits, managing intra-group relations), tax consolidation (setting up tax consolidation groups, preparing consolidated tax reporting packages, monitoring unrealised tax benefits and liabilities, and other complex issues), restructuring and financing, tax audits, and tax 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.

Pierre Bonneau joined CMS Francis Lefebvre in 1999 and became a partner in 2012. He practices in employment, labour and pensions law, as well as in criminal employment law. He acts in advice and litigation proceedings. He has a strong track record, especially in handling complex cases, on behalf of companies operating in a wide range of sectors, including banking and finance, industry, print media, public services, transport, services, tourism, and real estate. Pierre Bonneau provides his clients with day-to-day support on the legal aspects of labour relations in the conduct of their operations, particularly change management, and defends their interests in high-stakes litigation.

Alexandre Bordenave

Alexandre Bordenave joined CMS Francis Lefebvre in 2009 and became a partner in 2021. He practices in banking and finance law. He advises banks and their customers on structuring and negotiating assignment of receivables (including securitisation of commercial receivables and the disposal of non-performing loan portfolios, etc.) and structured finance transactions (distressed/new money, and debt forbearance). He has acquired in-depth experience in finance, with a focus on trusts, securities, and management across all asset types (securitisation, cash, property, etc.). Alexandre Bordenave is also an experienced litigator in technical financial cases.

Raphaël Bordier

Raphaël Bordier joined CMS Francis Lefebvre in 1996 and became a partner in 2009. He practices in employment, labour and pensions law. He advises French and international corporates and represents them in litigation. His practice covers all aspects of individual and collective employment relations and management of employment litigation. Raphaël Bordier is highly experienced in managing collective employment relations, collective bargaining, restructuring, and business transfers.

Jean-Fabrice Brun

Jean-Fabrice Brun joined CMS Francis Lefebvre in 2004 and became a partner in 2016. He is joint manager of the firm's Dispute Resolution department. He advises a broad range of corporate, individual, government, and public clients. He is an experienced litigator and represents clients in high-stakes litigation proceedings before the national civil, commercial, financial, and criminal courts. Jean-Fabrice Brun is highly skilled in international arbitration. He has represented several international groups in strategic litigation proceedings in the agri-foods, banking, insurance, and aviation sectors.

Alexis Bussac joined CMS Francis Lefebvre in 2007 and became a partner in 2024. He practices on a full range of advisory and litigation matters relating to local taxation and provides comprehensive support on all types of issues across all sectors (industrial, commercial and service). He assists all types of clients, including mid-sized companies, SMEs, French and international groups, public and private entities, trade federations, professional organizations and individuals. He has extensive experience in: the property tax on commercial and industrial premises (TFB, TFNB), the local economic contribution (CET), the business land tax (CFE), the tax on business added value (CVAE), the tax on commercial spaces (TASCOM), the local tax paid by energy, rail and telecommunications companies in France (IFER), the annual tax on offices, the commercial spaces and warehouses in the Ile-de-France and Provence-Alpes-Côte d’Azur regions region (TSB), the tax on parking spaces (TASS), the tax on vacant premises and disused commercial and industrial sites, the residence tax applicable to businesses and individuals, and the local Tax on Outdoor Advertising (TLPE). His practice covers: review and optimisation of the rental values of business premises on which land tax and business land tax (CFE) are paid, assistance with handling tax audits, assistance with handling tax litigation, preparation of advance tax rulings and amendments to legislation, assistance with restructuring projects, mergers and acquisitions, assessment of the impact of choice of location, advice on and estimates of the tax consequences of new building construction, building demolition or restructuring.

Nicolas Callies

Nicolas Callies joined CMS Francis Lefebvre in 1990 and became a partner in 2001. He practices in employment, labour and pensions law and advises on collective bargaining, relationships with employee representatives, reorganisation and restructuring, collective disputes, terminating employment contracts, discrimination and harassment cases, individual disputes, social security administration (URSSAF) inspections and litigation, the status of senior executives, compensation packages, and employee saving plans. Nicolas Callies assists companies of all sizes, as well as employers’ federations in negotiations.

Pierre Carcelero

Pierre Carcelero joined CMS Francis Lefebvre in 2002 and became a partner in 2017. He practices in tax law with a particular focus on corporate and corporate group taxation. His work covers tax structuring of mergers and acquisitions and corporate restructuring, management of group tax, and representing clients in litigation proceedings. He also advises on property and financial taxation, acting for semi-state companies and local authorities, and on the taxation of public–private partnerships. Pierre Carcelero represents clients during tax audits and tax litigation proceedings.

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.

Florence Chérel

Florence Chérel joined CMS Francis Lefebvre in 2018 as a partner. She practices in real estate law and advises investors, developers and planners on all aspects on all aspects of real estate law and public law. Her practice covers land (expropriation, occupation of the public domain), contractual arrangements (partnerships), monitoring of planning procedures, consideration of environmental requirements (environmental impact study, public inquiries), and applying for prior administrative authorisations (building permits, environmental permits). Florence Chérel also has a litigation practice in public law (contracts, administrative authorizations, liability), which gives her a comprehensive understanding of administrative procedures and the related risk management.

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.

Céline Cloché-Dubois

Céline Cloché-Dubois joined CMS Francis Lefebvre in 2003 and became a partner in 2020. She practices in Public law and Real Estate law. She acts for a large number of French and international clients in urban planning and development law, as well as environmental law, in the context of real estate project development. Céline Cloché-Dubois also acts for developers, funds, and banks in the renewable energies sector, especially in the context of project development.

Michel Collet joined CMS Francis Lefebvre in 1994 and became a partner in 2002. He practices in tax law and advises clients on: – mergers & acquisitions and private equity; – financial and property investments; – international financing and complex tax restructuring. He's clients include French and international investment funds, banks, and listed and private companies. He also advises local authorities and French states and territories, including Saint-Barthélemy and Guadeloupe, primarily on tax policy. Michel Collet works with private clients – families, business leaders, artists and sports professionals – on structuring their private, property and professional assets, particularly in an international context. He represents clients in dealings with the tax authorities, in pre-litigation and litigation proceedings, including before the European Court of Human Rights.

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.

Sarah Dardour-Attali

Sarah Dardour-Attali joined CMS Francis Lefebvre in 2015 and became a partner in 2023. She practices in tax law and supports clients in tax audits and litigation. Sarah Dardour-Attali handles applications for advance tax rulings and acts for clients in litigation involving interpretation of higher-level norms. Her practice includes judicial reviews of administrative action (recours pour excès de pouvoir), priority preliminary rulings on constitutionality (QPC), as well as requests for preliminary rulings before the Court of Justice of the European Union. Sarah Dardour-Attali also has a solid track record in advising and assisting clients in general corporate and transaction tax matters.

Mathieu Daudé joined CMS Francis Lefebvre in 2004 and became a partner in 2019. He practices in tax law with a focus on advisory and litigation matters involving international intra-group transactions (restructuring and transfer pricing) for French and foreign multinationals groups. He advises multinationals on the application of tax treaties and restructuring (mergers, financing, refinancing, asset transfers). His practice also extends to international property transactions, international asset planning taxation (including residency, estate planning, and international asset restructuring). He has developed extensive experience in the treatment of trusts under French tax law.

Jean-Hugues de la Berge

Jean-Hugues de la Berge joined CMS Francis Lefebvre in 2011 and became a partner in 2022. He practices in tax law and advises family groups on direct taxation issues (company tax, tax consolidation, mergers and acquisitions, and corporate restructuring) and represents them in litigation proceedings. He has considerable experience in property law and taxation of financial products. Jean-Hugues de la Berge has built a significant practice advising entrepreneurs and shareholders on asset taxation, with a focus on business transfers (under the “Pacte Dutreil” – a favourable tax regime for the transfer of family businesses).

$Agnès de l\'Estoile Campi$

Agnès de l\'Estoile Campi

Agnès de l'Estoile Campi joined CMS Francis Lefebvre in 1995 and became a partner in 2006. She practices in tax law, advising French multinationals on mergers and acquisitions, corporate reorganisation, transfer pricing, tax structuring of complex international contracts, tax strategy and tax optimisation, as well as the international mobility of senior executives. Having practised for four years in São Paulo, she has extensive experience in all aspects of French-Brazilian and Latin American taxation issues. Agnès de l'Estoile Campi also advises large French groups on expanding into international markets, particularly Latin America and emerging markets, including India and China.

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.

Vincent Delage joined CMS Francis Lefebvre in 1999 and became a partner in 2010. He practices in employment, labour and pensions law with a focus on managing individual and collective workplace relations and employee savings schemes. He also advises clients on the status of senior executives (corporate offices and senior managers) and ensures the labour relations aspects of corporate restructuring and reorganisation are implemented and monitored. His clients include companies in the pharmaceutical, information technology, advertising and media, communications, social housing, aeronautics, property, transport and logistics, and agri-food sectors.

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.

Chloé Delion joined CMS Francis Lefebvre in 2012 and became a partner in 2025. She practices in tax law with a particular focus on company and group taxation, mergers and acquisitions, private equity, and restructuring. She also advises shareholders and senior executives on personal tax matters and on structuring compensation plans. She advises and represents clients during tax audits and litigation. Chloé Delion is highly experienced in property investment and international taxation. Her practice covers international restructuring, cross-border operations, and international mobility issues.

Aline Divo joined CMS Francis Lefebvre in 1997 and became a partner in 2012. She is Vice-Chair of the firm's Advisory Board. She practices in real estate law with a focus on commercial leases, hotel leases, off-plan leases, building leases, business leases, transfers of lease rights, sale of business assets, real estate sales, real estate development contracts, and delegated project management contracts. She provides advice, drafts legal documents and represents clients in litigation proceedings. Aline Divo advises French and international clients on all asset classes (offices, retail, logistics, hotels, and residential). Her practice covers property development, commercial leases and litigation.

Bruno Dondero joined CMS Francis Lefebvre in 2018 and became a partner in 2019. He heads the firm's legal intelligence department. He practices in corporate law, mergers and acquisitions, contract law and financial law. He also represents clients in litigation proceedings and in French and international arbitration proceedings.

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.

Philippe Donneaud

Philippe Donneaud joined CMS Francis Lefebvre in 1995 and became a partner in 2007. He practices in tax law on all aspects of direct taxation for companies and senior executives, providing advice and representing them in litigation proceedings. He advises clients on the tax planning, structuring and management of their corporate operations and transactions. Philippe Donneaud assists with strategic planning and decision-making (financial and asset-related). He also provides advice to address ongoing and ad hoc tax issues. He represents clients in their dealings with the tax authorities, during pre-litigation and litigation proceedings, and in advance tax rulings and authorisation procedures. Philippe Donneaud also has extensive knowledge and experience of mergers and acquisitions, advising on the tax implications of acquisitions and disposals, corporate groups, mergers, and financial flows.

Pierre-Jean Douvier

Pierre-Jean Douvier joined CMS Francis Lefebvre in 1986 and became a partner in 1991. He is based in Monaco. He practices in tax law. He works on international relations, tax conventions and agreements, European community law, OECD rules (base erosion and profit shifting, mutual administrative assistance, and exchange of information), European tax law, property law, inheritance and gifts, wealth tax, criminal tax law and anti-money laundering, trusts and foundations, legal, regulatory and tax regimes in and related to Monaco, international tax litigation, regulatory and tax compliance, and taxation of cross-border transactions (financing and refinancing, hybrid transactions, structural reorganisation, transfer pricing, permanent establishment, and effective management). Pierre-Jean Douvier advises families, family offices, French, European, US, and Asian multinationals.

Ludovic Duguet joined CMS Francis Lefebvre in 2006 and became a partner in 2017. He practices in tax law with a particular focus on the tax aspects of domestic and cross-border restructuring, and mergers and acquisitions (structuring, negotiations, due diligence, etc.). Ludovic Duguet advises clients on corporate group taxation, managing taxable income, and applying for advance tax rulings. He also represents them in tax litigation proceedings.

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).

Deana d’Almeida

Deana d’Almeida joined CMS Francis Lefebvre in 2015 and became a partner in 2020. She practices in international tax law of African countries and advises French and international companies operating on the African continent. Deana d’Almeida brings a wealth of experience across all areas of taxation. She offers clients a comprehensive approach covering all key project stages, from structuring and set-up to launch, expansion, and eventual exit from Africa. With her deep experience and in-depth knowledge of the African ecosystem, she offers clients pragmatic, tailored, and practical solutions across all sectors of the economy.

Rosetta Ferrère

Rosetta Ferrère joined CMS Francis Lefebvre in 2011 and became a partner in 2021. She practices in banking and finance law with a focus on capital markets : debt securities (plain-vanilla and structured bond issuances, EMTN programmes, Euro PPs, Initial Bond Offering (IBO), covered bonds, debt restructuring, and liability management transactions), equity securities and equity-linked securities (exchangeable bonds, convertible bonds, warrants, certificates, and secondary offerings), and derivatives with an emphasis on equity derivatives. Rosetta Ferrère primarily advises issuers and financial institutions.

Richard Foissac

Richard Foissac joined CMS Francis Lefebvre in 1988 and became a partner in 1998. He pratices in tax law, with a particular focus on on high-stakes cases involving wealth, real estate, and financial taxation issues. Richard Foissac is also deeply involved in tax matters relating to family-owned businesses and has developed significant expertise in criminal tax law.

Benoît Foucher

Benoît Foucher joined CMS Francis Lefebvre in 2006 and became a partner in 2023. He practices in tax law and advises French and international banks on their asset financing, structured financing and trading activities. He also advises asset managers on the taxation of investment funds. Benoît Foucher regularly represents clients in tax audits and litigation proceedings involving banks. His work often involves issues related to financial markets and the financial arrangements of large corporates. An amateur trumpeter, Benoît Foucher is recognised as an expert on Aubertin trumpets and has written several articles on these instruments in specialist publications.

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.

Arnaud Gérardin

Arnaud Gérardin joined CMS Francis Lefebvre in 2003 and became a partner in 2010. He opened and has managed our Strasbourg office since 2003. Arnaud Gérardin practices in tax law. He advises and handles litigation for French and international corporate groups on all aspects of taxation. He also advises senior executives on taxation of their assets.

Frédéric Gerner

Frédéric Gerner joined CMS Francis Lefebvre in 1999 and became a partner in 2015. He practices in tax law with a particular focus on corporate taxation. He has extensive experience in restructuring, tax consolidation, and taxation of French and international groups more broadly. He has also developed specific in-depth knowledge of property sector taxation. His clients include developers, property subsidiaries of major banks, property investment advisers, and listed real estate investment companies (SIIC). Frédéric Gerner advises companies on setting up and managing their tax policies. He represents clients in their dealings with the tax authorities, including handling requests for technical decisions and managing tax audits. He is also an experienced tax litigator.

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.

Cathy Goarant-Moraglia

Cathy Goarant-Moraglia joined CMS Francis Lefebvre in 1995 and became a partner in 2006. She is chairman of the firm's Advisory Board since 2024. She practices on a full range of advisory and litigation matters relating to local taxation and provides comprehensive support on all types of issues across all sectors (industrial, commercial and service). She assists all types of clients, including mid-sized companies, SMEs, French and international groups, public and private entities, trade federations, professional organizations and individuals. She has extensive experience in: the property tax on commercial and industrial premises (TFB, TFNB), the local economic contribution (CET), the business land tax (CFE), the tax on business added value (CVAE), the tax on commercial spaces (TASCOM), the local tax paid by energy, rail and telecommunications companies in France (IFER), the annual tax on offices, the commercial spaces and warehouses in the Ile-de-France and Provence-Alpes-Côte d’Azur regions region (TSB), the tax on parking spaces (TASS), the tax on vacant premises and disused commercial and industrial sites, the residence tax applicable to businesses and individuals, and the local Tax on Outdoor Advertising (TLPE). Her practice covers: review and optimisation of the rental values of business premises on which land tax and business land tax (CFE) are paid; assistance with handling tax audits; assistance with handling tax litigation; preparation of advance tax rulings and amendments to legislation; assistance with restructuring projects, mergers and acquisitions; assessment of the impact of choice of location; advice on and estimates of the tax consequences of new building construction; building demolition or restructuring.

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 transactions. He advises entrepreneurs, high-net-worth individuals, private banks and family offices 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.

Thierry Granier

Thierry Granier joined CMS Francis Lefebvre in 2006 and became a partner in 2013. He practices in tax law with a focus on international tax law. He advises French and international companies on tax aspects of mergers and acquisitions, private equity, restructuring, and capital markets operations. He also has a significant experience in property acquisitions.

Renaud Grob joined CMS Francis Lefebvre in 1994 and became a partner in 2004. He practices in tax law with a focus on direct taxation issues for corporate clients, including corporation tax, tax consolidation, taxation of dividends, under-capitalisation, tax agreements, and tax credits. He also advises and assists companies on financial taxation (including advising numerous financial institutions / taxation of financial products), taxation of restructuring operations (mergers, transfer of all assets and liabilities, spin-offs, demergers), arrangement and negotiation of approval applications (branches, transfer of deficits, contribution-allocation), property taxation ((acquisition and disposal of property and of shares in companies whose main assets are real estate; outsourcing to property investment companies (SIIC-SPPICAV), construction leases, payment in kind, contribution of land to civil construction and sale companies (SCCV), construction, revaluation)), tax audits (negotiation of customised solutions with the tax authorities or the Minister's office, monitoring of tax litigation), transaction taxation (acquisition, disposal, leveraged buyouts), taxation of compensation (stock options, bonus share allocations, employee profit-sharing, incentive schemes, etc.).

Daniel Gutmann joined CMS Francis Lefebvre in 2007 and became a partner in 2011. He is the head of the firm's Tax Intelligence team, His main role is to coordinate the firm’s legal positions in high-stakes, complex legal cases. He also oversees the preparation of client guides and studies. He is in constant contact with professional organisations and the tax authorities.

Dimitar Hadjiveltchev

Dimitar Hadjiveltchev joined CMS Francis Lefebvre in 2001 and became a partner in 2016. He is co-heading the CMS Private Clients group since 2020. He advises high-net-worth individuals and families on complex national and international tax cases, including wealth and income structuring, intergenerational transfer planning, and supports clients in their international projects, whether in the context of their investment projects, particularly in luxury real estate and vineyards, or in their professional projects, as well in the determination of their tax residence. His expertise includes the advisory work for foreign trusts and similar structures, with respect to their tax treatment and their compliance duties. Dimitar Hadjiveltchev also assists his individual clients with their tax compliance (review, preparation, filing of personal tax returns - income tax, wealth tax and self-disclosure procedures) In his corporate practice, he supports French and international companies and groups in managing the preferred income tax regimes that can be applied to executives and high-potential managers. In the area of compliance, he coordinates and manages issues relating to personal tax returns (income tax, wealth tax, gift and inheritance tax returns) as well as the returns for the administrators of trusts and similar entities. Dimitar Hadjiveltchev also assesses whether clients’ situations or projects present potential risks in terms of anti-money laundering rules or rules against aggressive tax planning (DAC 6).

Thomas Hains joined CMS Francis Lefebvre in 2008 and became a partner in 2021. He practices in Corporate/M&A and advises clients on all types of mergers and acquisitions, LBO, management packages and joint-ventures in the French and international markets. He supports strategic and financial investors, senior executives, family offices, and family groups mainly in the TMC, energy, hospitality and leisure sectors, as well as in the consumer goods and retail sectors

Mohamed Haj Taieb

Mohamed Haj Taieb joined CMS Francis Lefebvre in 2015 and became a partner in 2024. He practices in tax law with a focus on transfer pricing, company valuation, management packages, and intangible assets. He advises international corporate groups on defining, managing, and defending their transfer pricing policies. He provides initial strategic counsel, analyses transfer pricing documentation, represents clients during tax audits, and assists with amicable and contentious dispute resolution. Mohamed Haj Taieb has extensive experience in asset valuation in a broad range of contexts, including legal restructuring, disposals and acquisitions, litigation, equity and debt transactions, and management packages.

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).

François Hellio

François Hellio joined CMS Francis Lefebvre in 1990 and became a partner in 2001. He was appointed chairman of the firm's Management Board in 2024. He practices in tax law and advises clients on all aspects of international taxation with a particular focus on transfer pricing and litigation. François Hellio advises French and international listed corporate groups and family businesses on financing and structuring their investments, including property investments, in France and other countries. In addition to his core practice, he also advises clients on managing tax litigation. Backed by more than six years in our Berlin office, he brings in-depth knowledge of Franco-German taxation.

Laurent Hepp joined CMS Francis Lefebvre in 1992 and became a partner in 2004. He practices in tax law and advises French and international corporate groups on all aspects of their tax affairs in France. He has a particular focus on the tax structuring of corporate transactions. He regularly operates in private equity sector, advising investment fund on tax structuring of acquisitions, and on all aspects of taxation for funds and their unitholders. Laurent Hepp also assists entrepreneurs, shareholders, senior executives and private clients with their personal and asset planning tax matters.

Alain Herrmann joined CMS Francis Lefebvre in 1992 and became a partner in 2007. He practices in employment, labour and pensions law with a focus on national and international restructuring (particularly Franco-German) and employment protection plans. He regularly assists companies in their relations with employee representatives and in collective bargaining negotiations. Alain Herrmann also advises on international employee mobility and represents clients in social security litigation. His clients include consulting firms, property companies, industrial companies and multinationals.

Xinyu Hu joined CMS Francis Lefebvre in 2018 and became a partner in 2024. He is head of the firm's China Desk. He practices in Corporate/M&A with a focus on commercial companies, mergers and acquisitions, corporate restructuring and joint ventures. He advises Chinese investors and companies on complex cross-border investment projects. He regularly assists Chinese companies and investors in their transactions in France and Europe. He has extensive experience in Chinese investment flows in France (takeovers of insolvent companies, negotiating French-Chinese joint ventures, monitoring property development projects, and company formation). Xinyu Hu also advises on general legal issues facing Chinese companies setting up in France and coordinates the work of the firm’s other departments, particularly on matters relating to employment and labour law, corporate law, commercial contracts, litigation, international mobility, banking and finance, tax law, intellectual property, and commercial leases.

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.

Luc Jaillais joined CMS Francis Lefebvre in 1991 and became a partner in 2008. He practices in tax law with a focus on asset planning taxation. Luc Jaillais advises private banks, entrepreneurs and high-net-worth individuals on the tax aspects of asset planning. His practice covers business and asset transfers, contributions and gifts (including under the Pacte Dutreil, a favourable tax regime for the transfer of family businesses, apport-cession, contribution-disposal of securities under Article 150-0 B ter of the French Tax Code, and donation-cession, gift followed by sale). He advises on share savings plans, business property financing, property wealth tax and life insurance policy taxation. Luc Jaillais also consults on structuring employee and executive compensation, handling founder share subscription warrants, bonus shares, employee shareholding plans and mobility.

Olivier Kuhn joined CMS Francis Lefebvre in 2003 and became a partner in 2016. He is joint manager of our Dispute Resolution practice and handles the full spectrum of business litigation and criminal business law matters. He advises French and international clients on company law disputes, including conflicts between shareholders, liability of corporate officers, removal of corporate officers, enforcement of representations and warranties, and triggering of earn-out clauses. He also manages complex commercial litigation cases, including all forms of contract disputes at every stage (formation, performance and termination), all forms of tortious litigation, unfair competition, and the sudden termination of established commercial relations. His practice extends to a wide range of criminal business law proceedings, under criminal company law, criminal tax law, criminal employment law, criminal environment law, criminal competition and consumer law, criminal financial and stock market law, and press law.

Matias Labé joined CMS Francis Lefebvre in 2006 and became a partner in 2020. He practices in tax law and advises French and international companies, particularly asset management companies and private equity funds, on all aspects of tax and represents them in litigation proceedings. Matias Labé also advises individuals on asset planning taxation. He supports banks’ private banking departments by assisting their clients and analysing the tax implications of their products.

Thomas Laumière

Thomas Laumière joined CMS Francis Lefebvre in 2006 and became a partner in 2018. He pratices in tax law with a focus on asset planning tax applicable to creating and passing on personal or business assets. He advises business leaders, private banking departments in a range of financial institutions, family offices, asset managers, sportsmen and women, and artists.

Arnaud Le Boulanger

Arnaud Le Boulanger joined CMS Francis Lefebvre in 2003 and became a partner in 2008. He practices in tax law and leads the CMS economics team responsible for transfer pricing, company valuation, and asset valuation analyses. He assists and advises clients throughout the tax process, from strategic counsel at planning stages to tax audit defence and litigation. He conducts audits of transfer pricing policies and documentation and offers structured solutions across the entire transfer pricing chain. He also assists clients with advance pricing agreements (APA) and amicable dispute resolution. Arnaud Le Boulanger has developed a comprehensive and integrated practice to provide French and international clients with the full range of taxation and economic analysis services. Company and asset valuation is a core part of his work. Valuation plays a critical role in transfer pricing and in the legal and tax transactions that arise during reorganisation of companies or their shareholder base.

Christophe Le Camus

Christophe Le Camus joined CMS Francis Lefebvre in 1990 and became a partner in 2006. He practices in tax law, with a focus on direct taxation. He concentrates on direct taxation of companies and corporate groups, acquisitions, business combinations, and corporate restructuring. His practice also covers taxation of the financial and insurance sector, property taxation, and personal taxation.

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.

Christophe Lefaillet

Christophe Lefaillet joined CMS Francis Lefebvre in 1989 and became a partner in 2005. He practices in corporate law and financial market law. His practice extends to all aspects of corporate law for listed and private companies (especially for leading players in the banking sector) in the context of corporate group organisation (capital increases, governance, shareholder agreements, etc.), issues related to the personal taxation of executives and shareholders (wealth tax), and restructuring (mergers, spin-offs and more). Christophe Lefaillet has significant experience in handling complex cases for clients from various industries, including major players in the banking sector.

Geoffrey Levesque

Geoffrey Levesque joined CMS Francis Lefebvre in 2018 and became a partner in 2023. He is head of the firm’s Project Financing practice. He practices in infrastructure and energy project financing (greenfield and brownfield sites, public-private partnerships, private finance initiatives, acquisition financing, refinancing, and privatisation programmes) as well as in bank financing (corporate and investment grade credit facilities to acquisition financing, leveraged finance, and property financing, etc.). His clients include industrial sponsors and investment funds, as well as lenders and institutional lenders. Geoffrey Levesque works closely with the firm’s teams specialising in public law, energy law, environmental law, and corporate law.

Laurent Marquet de Vasselot

Laurent Marquet de Vasselot joined CMS Francis Lefebvre in 1991 and became a partner in 1998. He practices in employment, labour and pensions. He works with corporate clients, advising, defending, and representing them in negotiations. He helps clients implement their labour relations and human resources policies, manage labour relations issues, and to complete restructuring operations. He is an experienced litigator and represents clients in high-stakes disputes. Laurent Marquet de Vasselot acts for large corporate clients from a cross-section of the economy, including distribution, services, industry, luxury goods, banking, and finance.

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.

Edouard Milhac joined CMS Francis Lefebvre in 1990 and became a partner in 2000. He practices in tax law with a focus on transaction taxation (restructuring and mergers and acquisitions) and advises French and international clients on tax audits and litigation. His practice also extends to advising non-residents on property investments in France.

Laurent Mion joined CMS Francis Lefebvre in 1986 and became a partner in 1998. He is head of the firm's Banking and Finance department. He advises on all types of financing transactions, working alongside banks, borrowers and issuers. He has developed extensive experience in project financing, with a particular focus on public-private partnerships (PPP). Laurent Mion also manages the firm’s Insurance practice. In this role, he assists and advises a wide range of insurance companies, mutual insurance companies, provident institutions and insurance intermediaries.

Rodolphe Olivier

Rodolphe Olivier joined CMS Francis Lefebvre in 1997 and became a partner in 2010. He practices in employment, labour and pensions law. He co-leads the litigation team and is particularly involved in disputes relating to employment, labour and pensions law before first-instance courts (the employment tribunal, the tribunal judiciaire (trial court), the tribunal de police, the tribunal correctionnel, the administrative court) and the administrative court of appeal, and the arbitration commission for journalists in France, the CAJ.

Maïté Ollivier

Maïté Ollivier joined CMS Francis Lefebvre in 2011 and became a partner in 2023. She practices in employment, labour and pensions law and advises French and international corporates and large groups on: individual employment relationships (management of senior executives, corporate officers, employment contracts, pay, health and safety in the workplace, prevention of psychosocial risks, and whistleblowing procedures); international mobility; collective bargaining (duration and organisation of working hours, workplace well-being, and equality in the workplace); employee representation (workplace committees – economic and social committee, health, safety and working conditions committees, group committee, and the European Works Council); restructuring and reduction in headcount, labour relations aspects of mergers and legal restructuring; employment audits, individual and collective disputes; high-stakes litigation (before the courts (judiciaires and correctionnels) in cases on the supply of staff, offence of obstruction, discrimination, and harassment); management of relations with the labour authorities; employee saving plans and management packages.

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.

Amélie Retureau

Amélie Retureau joined CMS Francis Lefebvre in 2004 and became a partner in 2021. She practices in tax law, with a focus on VAT, corporation tax, and payroll taxes. She advises and assists companies in the day-to-day management of value-added tax (applicable VAT regime, determining deduction eligibility, implications for payroll tax, organising internal VAT procedures, implementing electronic invoicing, etc.). She also consults on specific assignments (acquisition audits, transactions, lobbying) and tax audits (providing support during on-site operations, adversarial procedures with the tax authorities, and litigation). Amélie Retureau has extensive experience in the property (VAT and transfer taxes on asset deals) and digital sectors (platforms and e-commerce).

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.

$Johann Roc\'h$

Johann Roc'h joined CMS Francis Lefebvre in 2006 and became a partner in 2017. He practices in tax law. He advises on all aspects of taxation of international corporate restructuring (acquisitions, reorganisations, and rationalisation), optimising the tax efficiency of cross-border financial flows (reducing or eliminating tax friction, utilising intangible assets), financing and refinancing (working closely with banks on structuring loans and refinancing), and tax structuring of cross-border investments in securities and property. Johann Roc'h’s clients are primarily large industrial groups.

Alexandra Rohmert

Alexandra Rohmert joined CMS Francis Lefebvre in 2000 and became a partner in 2016. She practices in corporate law and mergers and acquisitions. She primarily assists foreign companies with their international projects. She has acquired a high level of expertise in cross-border mergers and acquisitions transactions and in Franco-German matters. Alexandra Rohmert has dual French and German (“Rechtsanwältin”) legal qualifications.

Thierry Romand joined CMS Francis Lefebvre in 1995 and became a partner in 2006. He pratices in employment, labour and pensions law, with a particular focus on managing labour relations, employee shareholding schemes, retirement and benefit plans, the organisation of working hours, corporate reorganisation, national and international restructuring operations, employment protection plans, individual and collective litigation proceedings (workplace relations), social security audits and litigation, the status of senior executives, and management of international mobility.

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.

Aurore-Emmanuelle Rubio

Aurore-Emmanuelle Rubio joined CMS Francis Lefebvre in 2010 and became a partner in 2025. She practices in energy and climate change law with a particular focus on decarbonisation across the entire energy sector – renewables (offshore wind, hydro power, geothermal, biofuels, with/without storage), low-carbon (nuclear, hydrogen, and electrofuels), and fossil fuels. Her practice also covers demand-side management. She has extensive experience in the development of energy projects in France (project structuring, negotiation of industrial and operational contracts for energy infrastructure construction projects, Engineering, Procurement and Construction (EPC), Operation and Maintenance (O&M), Transitional Services Agreements (TSA), Balance of Plant (BoP) contracts, negotiation of agreements for the monetization of production, e.g., CPPA, aggregation, tolling, etc., whether based on international standards or not). She is also recognised for her experience and knowledge of energy and carbon regulations (regulation of essential infrastructure, capacity mechanism, flexibility, adjustment mechanism, sustainable mobility and EV charging infrastructure, carbon markets, C02 quotas, and Phase 2 of the Emissions Trading System (ETS2)). Aurore-Emmanuelle Rubio also supports corporate clients with resolving energy efficiency and GHG emissions issues.

Julien Saïac joined CMS Francis Lefebvre in 1998 and became a partner in 2009. He practices in tax law with a focus on international taxation. He advises clients on the tax aspects of international acquisitions and restructuring, property investments, and transfer pricing across jurisdictions. Julien Saïac advises and represents large French and foreign companies, investment funds, and individuals on a wide range of international tax issues.

Florentin Sanson

Florentin Sanson joined CMS Francis Lefebvre in 2017 and became a partner in 2024. He practices in intellectual property law and information technology law. He advises clients on copyright law, entertainment, media, advertising, e-commerce, commercial law and data protection. He also acts for them in litigation proceedings. He has developed a very significant practice advising on the legal aspects of the production and exploitation of audiovisual, cinematographic, musical, literary, and advertising works.

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 is involved in Debt Capital Markets, Equity Capital Markets and Derivatives. He acts for issuers and financial institutions on all types of capital markets transactions (more than €150 billion financed since 2011): spanning Eurobonds, EMTN programmes, hybrid securities, Commercial Paper, covered bonds, Euro PPs, 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 matters.

Jérôme Sutour

Jérôme Sutour joined CMS Francis Lefebvre in 2007 and became a partner in 2009. He is head of the firm’s Services practice. He practices in financial regulation and collective investment vehicles. An important part of his practice focuses on advising on regulatory issues affecting credit institutions, funds and their managers, structuring new products and funds, the distribution of financial products, and on investment services. Jérôme Sutour is also recognised for his know-how in shaping innovative products (fintechs, post-trade). He counts many French and international institutions among his clients.

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.

Jean-Baptiste Thiénot

Jean-Baptiste Thiénot joined CMS Francis Lefebvre in 2018 and became a partner in 2022. He practices in intellectual property law and focuses on patent litigation in the French court system. He is also a Unified Patent Court (UPC) registered representative. He frequently acts in complex litigation relating to products subject to specific regulations, such as health products, cosmetics, and vaping. He advises on and drafts contracts, including those related to R&D, assignment and licensing, technology transfer, and rights portfolio audits. He also assists with implementing innovation protection policies, including those related to employee inventions. Jean-Baptiste Thiénot has developed expertise in healthcare product regulations and advises healthcare manufacturers on their innovative projects, particularly those related to e-health and compliance with "anti-gift" and "transparency" laws. He assists companies in various industrial sectors, particularly in life sciences, mechanical engineering, and electronics.

Pierre-Sébastien Thill

Pierre-Sébastien Thill joined CMS Francis Lefebvre in 1984 and became a partner in 1993. He is Chairman of the CMS Executive Committee. He practices in international tax law with a particular focus on mergers and acquisitions, corporate reorganisations, and structuring of investment funds.

Claire Vannini joined CMS Francis Lefebvre in 2002 and became a partner in 2015. She is a member of the firm's Advisory Board. She practices in competition law, European law and regulation of network industries (postal services, transport, energy, electronic communications) with a focus on litigation at national and European level, handling anti-competitive practices and merger control cases under competition law. She is highly experienced in issues related to the public sector and the operation of former national monopolies in the market (issues involving cartels, abuse of dominant position, state aid, devolution of public service missions, and exclusive rights), as well as in the area of state aid (advisory work, litigation at national and European levels, and assistance with notification procedures before the European Commission). Claire Vannini also acts for institutions in proceedings before national public authorities or the European Commission relating to competition or material European Law issues (such as national laws transposing directives and infringements of the freedoms guaranteed by the Treaty).

Christophe Vezinhet

Christophe Vezinhet joined CMS Francis Lefebvre in 2000 and became a partner in 2017. He practices in direct taxation. His main clients are large French and international corporates. His practice covers all aspects of corporate taxation, from routine tax matters to complex restructuring operations. He also counsels on adjusting corporate structures. Christophe Vezinhet is also a highly experienced litigator, assisting clients with audits and in their dealings with the tax authorities, from the pre-litigation stage to litigating cases before the courts.

Anne-Laure Villedieu

Anne-Laure Villedieu joined CMS Francis Lefebvre in 1998 and became a partner in 2012. She is Managing Director of the firm and heads up the Technology, Media and Communications and Intellectual Property team. She advises clients, drafts legal documents, helps clients in negotiations, and litigates primarily in copyright, industrial property law (trademarks, patents, designs and models), IT law, electronic communications, and protection of personal data.