CMS Francis Lefebvre

Tax law

Frédéric Roux joined CMS Francis Lefebvre in 2010 and became a partner in 2026.

He practices national and international taxation, particularly advising French and foreign groups on matters involving corporate restructurings, cross-border transactions, international mobility, and transfer pricing. He implements transfer pricing documentation for industrial groups, assists with tax audits, and provides advice on the structuring of real estate investments in France.

He also advises individuals on international tax matters, including tax residency, inheritance, and international wealth restructuring, as well as on alternative compensation mechanisms (stock options, BSA, carried interest).

French, English

Lecturer in the International taxation course of the DAIM Master, ESSEC Business School (since 2019) Lecturer on the courses Double tax conventions and Permanent establishments, EFE (since 2013) Member of International Fiscal Association (IFA) Admitted to the Hauts-de-Seine Bar (2010) Chair of the roundtable COVID-Responses Relief from PE/Nexus/Residency and Tax-Based Stimulus, IBA Conference (2020) Secretary to Subject 1 “Cross-border outsourcing - issues, strategies and solutions", IFA Mumbai Congress (2014) Lecturer corporate tax law in the Master I of tax law, Université Paris I – Panthéon-Sorbonne (2010-2011)

Graduate, ESSEC Business School (2010) CAPA (certificate of aptitude for the legal profession) (2008) Master's degree in international tax law, Université Paris II – Panthéon-Assas (2007) Master's degree in corporate law, Université Paris II – Panthéon-Assas (2006)