Home / People / Michel Collet
Portrait ofMichel Collet

Michel Collet

Partner
Avocat Associé

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

Michel specialises in international taxation. He has worked in the UK, USA and France.

He assists investment funds, banks, public and private companies in the structuring and implementation of cross-border transactions (M&A, private equity), investments (debt and real estate), and international financing solutions. Michel has recently (2016) structured an investment of €2 billion in France's first SLP (newly-introduced limited partnership) for a foreign investor and regularly advises banks or investors in using trusts for securitisation deals or re-financing solutions (2016).

Michel also advises and represents states and territories (Saint Barthélemy, Andorra).

Michel also assists private clients, including mainly top international artists and sportsmen (footballers, golfers) and high-end individuals, with their international tax planning (trust and estate, expatriation, audits etc.).

Michel takes account of his clients' particular legal and financial circumstances to ensure that their financial policy does not involve any potential risk to their reputation.

more less

Best Lawyer, Tax Law

Best Lawyers 2024

Relevant experience

  • CMS Francis Lefebvre's International Taxation Department since 2007
  • Head of CMS Francis Lefebvre's Taxation Department in New York (2002-2007)
  • Senior Associate, Linklaters Paris and London (2000-2002)
  • CMS Francis Lefebvre's International Taxation Department (1993-2000)
more less

Memberships & Roles

  • International Organisations Liaison Europe of the Taxes Committee - The International Bar Association (IBA)
  • Active member of the American Bar Association (ABA), the International Bar Association (IBA), the International Fiscal Association, Tax Review, the New York Tax Club, and IACF (French Institute of Tax Lawyers)
  • Member of the Scientific Committee of the Association Française des Fiduciaires (French Trustees' Association)
  • Former Co-chair of the International Tax Committee, International Law Committee, New York State Bar Association (2007)
  • Former Member of the Steering Committee de la branche américaine de l'IFA (2006-2007)
  • Former Chair of the Tax Group of the Trusts Committee, Paris EUROPLACE
  • Former Chair of the Energy and CO2 Committee, Paris EUROPLACE
  • Member of the board of  the Association de l’Ecole Janine Manuel
more less

Publications

  • ATAD III : passer la substance des holdings au filtre de la directive société écran s’impose dès cette année - Option Finance (07/03/2022)
  • Crypto-actifs : une fiscalité en voie de stabilisation ? - Option Finance (01/02/2022)
  • Tax rulings and State aid: The Apple case or the Commission’s lost challenge? (21/09/2020)
  • DAC6 et ingénierie patrimoniale : liberté, sécurité, intelligibilité ? - Actes Pratiques et stratégie patrimoniale (avril-mai-juin 2020)
more less

Lectures list

2022

  • 10 december 2022 : "Clôture 2022, horizon 2023 : comment se préparer fiscalement ?" - CMS FL - Neuilly-sur-Seine
  • 17 november 2022 : "Structurations diverses" - Liechtenstein Steuerkonferenz 2022 - Vaduz
  • 03 november 2022 : "Co chair : Domestic characterisation and reporting/disclosure for crypto and digital assets" - IBA Annual Conference - Miami
  • 30 september 2022 : "Colloque : 15 ans de la fiducie - Prospective fiscale" - Centre de recherche juridique Pothier (Université d’Orléans Association droit et commerce) - Orléans
  • 20 september 2022 : "DAC6 – ATAD3 – Tax Prospective" - STEP Annual Conference - Tel Aviv
  • 30 june 2022 : "Les parties au contrat de fiducie conditions fiscales" - AFF
    Association Française des Fiduciaires - Webinair
  • 12 may 2022 : "Fiducie, Trust et Gestion de Patrimoine" - Institut de droit comparé, Fidal - Paris

2021

  • 17 june 2021 : The OECD's Journey Toward a Potential Historic Consensus: The Current Landscape of Pillars I and II & What It May Mean for Multinationals - Covington
  • 25 january 2021 : Transmission patrimoniale et crise de la Covid-19 : un certain trouble dans les valorisations d'entreprises incite-t-il à anticiper les transmissions ? - Option Finance
  • 18 january - 24 february 2021: 10th IBA London Finance and Capital Markets Tax Conference

2020

  • 3 april 2020 : U.S. and Europe tax practice trends IBA ABA : “Tax Planning” and “Tax Responsibility” in the 21st Century, Munich
  • 20 january 2020 : 9th Annual IBA  Finance and Capital  Markets Tax  Conference : Global financing techniques, London

2019

  • 16 october 2019 : The Post Era Begins: Planning and Controversy Post TCJA, Post BEPS, and Post Digital Tax, New York, NY - Convington Retreat for International Tax Executives
  • 18 june 2019 : Annual Conference of STEP Israel (Panel 3A: Criminalization of Tax law)
  • 3 april 2019 : 19th annual U.S. and Europe Tax Practice Trends, Wealth management and tax executives workshops CMS Francis Lefebvre Avocats, Paris
  • 28-29 january 2019 : 8th annual IBA Finance & Capital Markets Tax Conference, London

2018

  • 07-12 october 2018 : IBA Rome - Taxation of the digital economy, co-chair 
  • 19 june 2018 : STEP Israel 20th Annual Conference - Tel Aviv - Step
  • 18 june 2018 : Cross-border estate and Trust - The New York State Bar Association International Secion & The Committee for Private International Law of the Israel Bar Association
  • 23 may 2018 : Paris Real estate - Perspectives & Innovations - Euronext, Compass and Kalstone
  • 11 April 2018: 18th Annual US - Europe Tax Planning Strategies Conference. Amsterdam, the Netherlands
  • 29 January 2018: Tax administration and tax advisors |7th Annual IBA Finance & Capital Markets Tax Conference. London

2017

  • 16 November 2017: Analyse des dispositions de la convention de double imposition andorrane-française relatives aux résidents personnes physiques et aux entreprises - Association de conseillers fiscaux de la principauté d'Andorre
  • 08 November 2017 : Actualité fiscale pour les particuliers. Assurance vie Luxembourgeoise et Impatriation, Private Insurance Café, La Mondiale Europartner
  • 25 October 2017: Tax-compliant planning strategies for French individuals and corporations from an inbound and outbound perspectives, offered by the United Kingdom, Luxembourg, Switzerland, and Liechtenstein | 2017 PARIS TAX CONFERENCE
  • 20 June 2017 : Exchange of information & International Tax | STEP Israel Annual Conference 2017
  • 30–31 Janvier 2017 : 6th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets – London : “ Structured Financings

2016 :

  • 8-9 février : 5th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets – London : “Future of treaty formed holding companies and unwinding structures adversely impacted by BEPS or EU parent directive » ;
  • 17 mars : ABA/IBA 16th Annual Tax Planning Strategies U.S. and Europe – Milan: “Recent Cross-Border Mergers & Acquisitions and Restructuring Transactions
  • 5 mai : ABA Section of Taxation - Annual Meeting - Washington DC : “EU Anti-Tax avoidance package” ;
  • 18 mai : “The UAE – France tax environment » - Paris
  • 23 et 24 mai : SWISSLIFE dialogue - Londres ;
  • 6 juin : MoraBanc – Andorre : Cross border tax issues for tax residents of Andorre;
  • 15-16 juin : STEP Israel – Tel Aviv : «Cross border tax issues for tax residents of Israel
  • 18 au 22 septembre : IBA Annual Meeting – Washington, DC
  • 23 au 26 septembre : Economic Forum – How Technology is changing the world and the Middle East – Tel Aviv : How business can embrace the digital transformation?
  • 12 et 13 octobre : SWISSLIFE Dialogue – Genève : « l'assurance vie et de la gestion de patrimoine en France » ;
  • 13 et 14 octobre : SWISSLIFE Dialogue - Luxembourg : « Brexit, régime des impatriés » ;
  • 19 au 21 octobre : NewYork State Bar Association – International Section – Fall Meeting – Paris : « Fair share of tax : selected aspects of BEPS ».

2015 :

  • 9-10 février : 4th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets – London : « Hybrid entities and hybrid instruments » ;
  • 7 au 9 mai : ABA Section of Taxation - Annual Meeting - Washington DC : “Lux Tax Leaks Becomes EU Tax Leaks : 2016 Automatic Exchange of Tax Rulings in the EU”;
  • 27 mai 2015 : MoraBanc I l’Associacio d’Assessors Tributaris - Andorre : « El Conveni de doble imposicio entre Andorra I França » ;
  • 24 et 25 juin : STEP Israel – Tel Aviv: “What you should know before and after having left France”;
  • 14 et 15 octobre : SWISSLIFE Dialogue - Luxembourg et Genève
  • 22 octobre : Colloque de l’Association Française des Fiduciaires – Paris : « Fiducie sur titres, les nouvelles perspectives »
  • 18 novembre : SWISSLIFE Dialogue - Londres
more less

Education

  • Post-graduate degree (DESS) in International Tax Law, University of Paris XI/HEC Business School
more less
29/03/2019
Taxe de 3% sur certains services numériques en France : jusqu’où ira la...
07/03/2019
Consultation publique de l’OCDE sur les solutions possibles aux défis fiscaux...

Feed

30/10/2022
CMS - Meet our experts at The International Bar Association (IBA) Annual...
More than 70 percent of the world’s purchasing power is located outside of the United States. So for US companies, establishing or growing their business and investments with their main trade partners – whether in the UK, the European Union, China, Africa or the Middle East – is essential for their success. However, doing business in diverse markets, each with its unique legal environment and ways of practicing law, requires specialist knowledge. Our more than 5,000 lawyers worldwide provide business-focused advice, whether in a single market or across multiple jurisdictions. Our focus is on building long-term partnerships to keep our clients ahead in their chosen markets. CMS lawyers are pleased to be attending the International Bar Association (IBA) Annual Conference from 30th October to 04th November 2022. Below you can find an overview of our partners attending the IBA Annual Conference, representing a range of jurisdictions, practice areas and sector specialisms. To arrange a meeting, please contact melania. kozyra@cmslegal. com. CMS lawyers will be participating in the following panel dis­cus­sions:France based Partner Annabelle Bail­leul-Mira­baud will be chairing Roundtables discussions of global tax trends, Wednesday 2 November (1430 - 1730)France based Partner Frédéric Roux and Michel Collet will participate in Roundtables discussions of global tax trends, Wednesday 2 November (1430 - 1730)Italy based Partner Paolo Bonolis will participate in the panel on Contracting of IT assets (digitalisation 2.0) in an increasingly complex regulatory environment, Monday 31 October (1430 - 1545)Italy based Partner Laura Opilio will take part in 3 panels:chairing Addressing dis­tri­bu­tion-re­lated shortages of medicines and medical devices from a multi-jur­is­dic­tion­al perspective meeting, Tuesday 1 November (1615 - 1730);Hot topics in international commerce, trade, franchising and product law, Monday 31 October (0930 - 1230);and Best practices in supply chain in the post (or continuing) Covid environment, the war in Ukraine and the impact of digitization, Wednesday 2 November (1615 - 1730)Germany based Partner Bjoern Gaul and Orly Gerbi of Herzog Fox Neeman, Israel will moderate a panel on New developments on Al in the workplace on 02.11.2022 (Wednesday) 9.30 h – 10.45 a. mEmployment and Industrial Relations Law Committee (Lead for moderators and speak­ers)Tech­no­logy Law Committee (one speaker) with the attending experts below:Patricia Barboza, CGM Advogados, BrazilSteven T. Hunt, Technology & Work, SAP Innovation Office, USACliff Jurkiewicz, Vice President, Strategy at Phenom, USAInge de Laat, Rutgers & Posch, Neth­er­landsAnthony J. Oncidi, Proskauer, USAVikram Shroff, Nishith Desai, IndiaYardenne Assa, Co-Founder and CEO, Unboxable, IsraelTo find out more about CMS, visit the About CMS section. For further information, please see our partners attending the conference in the gallery below and an overview of all our expertise areas.
13/04/2022
LEGAL 500 EMEA 2022
The 2022 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 firm’s rankings in France, Algeria and Morocco France...
22/03/2022
ATAD III: It is urgent to test this year the substance of holding companies...
Will the decision of the Member State of the holding company on whether it is a shell or nor, be followed by other involved Member States (State of shareholders and State of source of income flowing...
12/05/2021
Sale of a majority stake in Provalliance to Core Equity
CMS Francis Lefebvre Avocats advised Mr Franck Provost and his family, Fabien and Olivia Provost, on the sale of 54% of the capital of the Provalliance group, Europe’s leading provider of haircare services...
08/10/2020
Tax Connect Flash
By cancelling on 15 July 2020, the decision adopted by the European Commission on 30 August 2016, which had found that Ireland's tax treatment of Apple constituted State aid, the European General Court...
07/10/2020
Tax rulings and State aid: The Apple case or the Commission’s lost challenge?
By cancelling on 15 July 2020[1], the decision adopted by the European Commission on 30 August 2016, which had found that Ireland's tax treatment of Apple constituted State aid, the European General Court...
01/10/2020
Tax rulings and State aid
By cancelling on 15 July 20201, the decision adopted by the European Commission on 30 August 2016, which had found that Ireland's tax treatment of Apple constituted State aid, the European General Court...
28/07/2020
Legal 500 Paris 2020: our law firm’s rankings
The 2020 edition of the Legal 500 Paris guide is available. We thank our clients for their trust and support!This year, our firm is ranked in 20 expertise, including: 4 in Tier 1: Tax; Employment; Se­cur­it­isa­tion...
22/04/2020
Legal 500 EMEA 2020
The 2020 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 firm’s rankings in France, Algeria and Morocco France 4 in...
17/01/2019
Formation of a trust by société française de fiducie for the anagram wine-merchant...
Société Française de Fiducie (Virginie Verfaillie Tan­guy and Guil­hem Bremond, trust partners, and Marie Cru­mière and Ca­m­ille Moïse, trust associates) have completed the formation of a trust...
07/10/2018
IBA Annual Conference 2018
Several of our partners will be at the IBA Annual Meeting in Rome, Italy, representing a range of jurisdictions, practice areas and sector specialisms. To arrange a meeting during the IBA, please contact...
05/07/2018
Image rights licensed to the club: what is at stake for clubs and players/coaches?
With the adrenaline pumping, tax may be the last thing on players' and clubs’ minds at the World Cup 2018, but Michel Collet, tax partner at CMS France explains how negotiating the use of athletes’...