Ms Sabina Comis > Dechert LLP > Paris, France > Lawyer Profile

Dechert LLP
PARIS 75008
Sabina Comis photo

Work Department





Sabina Comis advises French and international companies on domestic and international tax structurings that arise from complex transactions, restructurings and refinancings often involving multiple sponsors. Ms. Comis also regularly represents clients in tax dispute resolutions. She has a wealth of experience in creating and structuring private investment funds, including joint ventures and private equity vehicles. In addition, Ms. Comis has developed a specific know-how in being able to help clients in the modeling of cash repatriations, waterfall mechanisms in private equity deals and funds documentation.



French, Italian, English


The London School of Economics and Political Science, LL.B., 1995; University of Cambridge, LL.M., Commercial Law, 1996; The College of Law, London, 1997

Lawyer Rankings

Paris > Private equity > Formation de fonds

La pratique de Dechert LLP est dirigée par Sabina Comis qui combine de rares compétences en matière juridique et fiscale dans le domaine de la structuration de fonds. L’équipe assiste des fonds d’investissement et des investisseurs importants, parmi lesquels Rothschild Asset Management, Cheyne Capital Management, Generali, Partech Partners et Tikehau. Le cabinet intervient sur la création d’une large typologie de fonds d’investissement : fonds de capital risque, fonds de PME, fonds de LBO, fonds de dettes, fonds secondaires, fonds de fonds. A noter, le départ d’Antoine Sarailler, qui était coresponsable de la pratique, pour rejoindre Allen & Overy LLP en 2019.

Paris > Droit fiscal

(Les grands avocats du marché: Private equity)

Sabina ComisDechert LLP

Dechert LLP dispose d’une expertise fiscale de pointe dans le domaine du private equity, à laquelle font appel de grands acteurs du marché pour leurs dossiers transactionnels et de création de fonds. L’équipe assiste notamment des fonds et des managers sur la structuration de fonds de private equity et de fonds de dettes, ainsi que dans la gestion de problématiques complexes liées au Brexit. A la tête de l’équipe, Sabina Comis s’illustre par sa faculté à « combiner une expertise remarquable en matière juridique, réglementaire et fiscale sur les deals LBO ». Elle est entourée du «très prometteur » collaborateur senior Etienne Bimbeau. Bruno Leroy  a rejoint Paul Hastings LLP.

Paris > Private equity > LBO

Dechert LLP conseille des fonds de private equity et des family offices dans des opérations de LBO. Caravelle, HGH Infrared Systems, Certares, Marquetis et HysetCo sont clients. La pratique est dirigée par François Hellot, qui est entouré de Privat Vigand qui s’occupe du montage financier des opérations et de la très réputée associée fiscaliste Sabina ComisCharles Cardon a rejoint Paul Hastings LLP en septembre 2019.

France > Private equity: Fund formation

Dechert LLP added former World Bank in-house legal counsel, investment specialist Cyril Fiat , to its ranks in November 2019; he joins tax and fund structuring specialist Sabina Comis as co-leader of the small team. The practice is particularly active in private equity and debt funds, including real estate, infrastructure and feeder funds, and assists institutional investors and sponsors, as well as fund principals. In addition to its strong primary transaction caseload, the team is also very well-versed in secondary transactions and frequently assists with regulatory matters – such as advising UK funds on the legal framework of fund structuring in France in the context of Brexit. The Paris-based capital markets, corporate, restructuring and employment teams complement the funds practice well. Moreover, as part of the firm’s wider geographical network, and with offices in Dublin, London and Luxembourg as the firm’s European fund-structuring pillars, the group is an excellent choice for multi-jurisdictional matters. In July 2020 the Paris team organised the Private Funds Academy as an opportunity for US-American, European and Asian lawyers to exchange opinion and perspectives regarding fund structuring trends and challenges.

France > Tax

(Leading individuals: Private equity tax)

Sabina ComisDechert LLP

Under the leadership of Sabina ComisDechert LLP‘s team assists some of the world’s most prestigious private equity funds on their most high-profile work, spanning LBOs and asset management matters. The practice was recently involved in several of the market’s jumbo LBO transactions, including KKR’s €3bn landmark acquisition of Elsan Group. The practice also assists clients with the structuring of carried interest and new fund structuring. Senior associate  Etienne Bimbeau also deserves a mention.