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Christophe Frionnet

Partner
Member of the Supervisory Board

Contact
CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Cedex
France
Languages French, English, Spanish

Christophe Frionnet joined CMS Francis Lefebvre in 1997. He is a direct taxation specialist and specifically handles matters relating to the taxation of groups of companies and non-profit organisations, wealth tax and property tax. He also regularly works on all aspects of French taxation in connection with the establishment of share option, subscription and acquisition schemes by French and foreign groups, employee savings and share ownership schemes. He also advises on LBO and LMBO projects.

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Best Lawyer, Tax Law

Best Lawyers 2024

Tax

Legal 500 EMEA 2019

Relevant experience

  • Lecturer in real estate taxation at the University of Paris I - Panthéon-Sorbonne (2000-present)
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Memberships & Roles

  • Member of ACE (French Association of Corporate Legal Advisors)
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Education

  • Post-graduate degree (DESS) in Taxation and Company Management, University of Paris IX - Paris-Dauphine (1995)
  • Master’s degree in Business Law, University of Paris II - Panthéon-Assas (1994)
  • Graduate of the Business Law Institute, University of Paris II - Panthéon-Assas (1994)
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Feed

09/04/2020
Covid-19: Tax treatment of requisitions
Article 2 of Covid-19 Emergency Response Act no. 2020-290, published on 24 March 2020 allows the State to "order the requisition of all goods and services necessary to combat the health disaster and of...
30/03/2020
Impact of Covid-19 on your provisions
While there is no doubt that the current crisis will lead to companies recognising new provisions, here is a reminder of what is and is not possible to do in this respect. Firstly, it should be emphasised...
26/04/2019
Legal 500 EMEA 2019
The 2019 edition of the Legal 500 EMEA guide is out. We would particularly like to thank our clients for putting their trust in us! Our law firms’ rankings in France, Algeria and Morocco France 5 in...
13/03/2018
Real Estate transactions guide for foreign investors
CMS Francis Lefebvre Avocats is happy to announce the launch of the first edition of "Real Estate transaction in France: Legal and tax aspects" during the MIPIM 2018. This comprehensive guide covers the...
21/02/2018
La lettre de l'immobilier | Destination et usage d'un immeuble
Au som­maire Dossier | Destination et usage d’un im­meubleDes­tin­a­tion administrative ou contractuelle, un couple mal assorti ? p. 2Le régime fiscal des « cessions de commercialité » p. 4L’ac­quis­i­tion...
15/03/2017
CMS MIPIM Lunch 2017
Each year, MIPIM brings an opportunity for engaging discussions on industry issues, trends and the challenges for investors, developers and fund and asset managers. We are looking forward to seeing you...
03/03/2017
CMS Bureau Francis Lefebvre advises Gaumont as part of plans to sell its...
CMS Bureau Francis Lefebvre is advising Gaumont as part of plans to sell its stake (34%) in Cinémas Gaumont Pathé to Pathé, for the sum of 380 million Euros. This project has been presented to Gaumont's...
18/03/2015
Real Estate Newsletter | Real Estate Litigation
Con­tent­Fea­ture­R­eal Estate Lit­ig­a­tionDis­puted property valuations - the divisive effects of interventions by ordinary and administrative judges p.2Dis­tin­guish­ing features of disputes over local taxation...
22/09/2014
Real Estate Newsletter | Pinel law: major reform of the status of commercial...
Contents Feature Pinel law: major reform of the status of commercial leasesFocus on changes to the term of commercial leases p.2Towards a new breakdown in local taxes between landlords and tenants p.3Ex­cep­tion­al...
10/03/2014
Real Estate Newsletter | Valuation and revaluation of properties
ContentsFeature | Valuation and revaluation of prop­er­tie­sPre­vent­ive valuation: prevention is better than cure when it comes to taxation. By Claude Galpin, MRICS REV, chairman of VIF Expertise p. 2Revaluation...
12/07/2013
Acquisition of Fideline by Gaumont: CMS Bureau Francis Lefebvre advises...
CMS Bureau Francis Lefebvre acted as adviser to Gaumont during its purchase of Fideline Films, owned by Pierre Richard. The film group Gaumont has purchased Fideline Films, owned by actor/director Pierre...
03/06/2013
Real Estate Newsletter | Commercial leases
Fea­ture­Com­mer­cial leasesOffices in the Greater Paris region: a complex international market p. 2Indexation: the applicable indices p. 3Would the rent-free period no longer be a rent reduction? p.4Rent-free...