CMS — France

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. · Tax

Alain Herrmann

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. · Employment Law

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. · Corporate / M&A

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. · Insolvency & Restructuring

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. · Banking & Finance

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. · Corporate / M&A

Alexis Bussac

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. · Tax

Aline Divo

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. · Commercial Leases

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). · Tax

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). · Tax

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. · Intellectual Property

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. · Corporate Tax

Armelle Abadie

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. · Tax

Arnaud Donguy

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. · Tax

Arnaud Gerardin

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. · Tax Law

Arnaud Hugot

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. · Mergers & Acquisitions

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. · Tax

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). · Banking & Finance

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. · Energy Law

Benjamin Bill

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. · Real Estate

Benoit Bailly

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. · 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. · Tax

Benoît Gomel

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. · Mergers & Acquisitions

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. · Corporate / M&A

Bertrand Sénéchal

Bertrand Sénéchal joined CMS Francis Lefebvre in 2023 as a partner. He practices in financial market law, with a particular focus on equity markets. He advises on IPOs, capital increases, block disposals, equity securities and debt securities in the French, international and US markets. His other practice areas relate to ad hoc and ongoing disclosure and transparency obligations, the European Market Abuse Regulation (MAR), corporate law, governance and profit-sharing plans. His clients include listed French and international companies. · Capital Markets: Equity

Bruno Dondero

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. · Corporate Law

Bruno Gibert

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. · Tax

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. · Employment & Labour Law

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. · Tax

Chloé Delion

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. · Tax

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. · Tax

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) · Tax

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. · Tax

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. · Tax

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. · Corporate / M&A

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. · Tax

Claire Vannini

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). · Competition / Antitrust

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. · Public Law

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. · Employment, Labour & Pensions

Daniel Gutmann

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. · Tax

David Guitton

David Guitton joined CMS Francis Lefebvre in 2026 as a partner. He advises on Technology, Media & Telecommunications law, particularly in the areas of electronic communications and digital services (including e-commerce, electronic transactions, electronic identification and cybersecurity). He assists operators, investors and public authorities in the structuring, deployment and operation of digital infrastructure (including submarine cables and landing stations, data centres, satellite earth stations, towers, and backbone and access networks), as well as in the provision of related services. He advises clients on regulatory, contentious and contractual matters, notably in the context of public-private partnerships (PPPs). · Technology, Media & Telecommunications

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. · International Tax

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. · Employment

Denis Redon

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. · Antitrust

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). · Tax

Dimitri Leboff

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. · Tax

Edouard Milhac

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. · Tax

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). · Tax

Eva Aubry

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. · Tax Law

Fanny Fabrega Digby-Smith

Fanny has been a lawyer in the direct tax department of CMS Francis Lefebvre since 2010. She practices tax law, with a focus on wealth taxation, assisting company executives, high-net-worth private clients, the tax departments of several French and foreign private banks and insurance companies, as well as investment funds. She supports her clients in matters relating to income taxation (investment income, stock option and employee share ownership plans, life insurance, and specific real estate income), gift and inheritance tax, and wealth tax. She also assists clients in the context of tax audits and tax litigation. In particular, she advises business leaders, family groups and individuals on all tax issues relating to the holding, transfer or disposal of businesses or shareholdings, as well as on real estate structuring. · Tax

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. · Real Estate

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. · Intellectual Property

Foucaud Jaulin

Foucaud Jaulin joined CMS Francis Lefebvre in 2025. He advises on the development and financing of projects in the energy and infrastructure sectors. His practice covers the entire project lifecycle, including structuring and development, discussions with public authorities, financing, construction and project management in the operational phase. He is also involved in privatisation and asset acquisition operations. Foucaud works with international companies, developers, investment funds, financial institutions and governments, mainly in Europe, Africa and emerging countries. · Project Finance

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. · Tax Law

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. · Tax

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. · Public Procurement

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. · Tax

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. · Tax

Frédéric Roux

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). · Tax

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. · Tax