Sylvie Lerond

Sylvie Lerond

Counsel
Department 's Head

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

Sylvie Lerond has headed up the Inheritance Law Department at CMS Francis Lefebvre Avocats since 1999. An expert in inheritance law and taxation, she approaches inheritance issues from a global perspective, assisting her clients with their personal projects from ideas to implementation.

She assists her business owner clients to bequeath their business assets within the family, while taking into account:

– civil law: donations and inheritance law, matrimonial regime, dismemberment of ownership usufruct/bare title, management of undivided ownership, implementation of a protection regime in case of disability, life insurance; 
– tax law: transfer duties on donations (donation and inheritance), deferred and split payment credit regime, Dutreil agreements, sharing tax, wealth tax; 
– the rules of corporate governance.

Her practice encompasses advising individuals on the international aspects of situations where assets or family members are based abroad (where the client or their family members reside outside France, or assets are located outside France), regarding transferring their assets and planning their estate. She assists her clients in civil and tax disputes, in settlements or litigation. She is co-editor in chief of the Gazette du Palais Droit Privé du Patrimoine (French legal journal, private inheritance law supplement) and writes in numerous journals. She regularly hosts conferences.

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Trusts and Estates Practitioners
Women in Business Law
(Trusts and Estates)

Expert Guide - 2012

Relevant experience

  • Co-editor in chief of the Gazette du Palais Droit Privé du Patrimoine (French legal journal, private inheritance law supplement)
  • Fidal, legal-asset management department (1987-1992)
  • B.I.P., legal department (1992-1996)
  • Triplet & Associés legal practice, London (1997-1999)
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Education

  • Master's degree in Business Law, University of Paris I - Panthéon-Sorbonne (1984)
  • Post-graduate degree (DEA) in Business and Economic Law, University of Paris I - Panthéon-Sorbonne (1985)
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Memberships

  • Member of ACE (French Association of Corporate Legal Advisors)
  • Member of IACF (French Institute of Tax Lawyers)
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Publications

  • Mémento Patrimoine 2017-2018, co-auteur - Editions Francis Lefebvre (September 2017)
  • Fongibilité et pactes Dutreil, co-auteur - Feuillet Rapide Francis Lefebvre (2014)
  • Neutralité fiscale des clauses bénéficiaires à options – Les Echos (16/12/2016)
  • Il existe une indivision entre le titulaire d'un droit d'usage et d'habitation et le propriétaire du surplus - Gazette du Palais (13/12/2016)
  • La clause pénale ne doit pas porter une atteinte excessive au droit de demander le partage - Gazette du Palais (13/09/2016)
  • Pourquoi enregistrer les dons manuels d’actions – Les Echos (17/06/2016)
  • La clause pénale stipulée dans une donation-partage porte-t-elle atteinte au droit d'agir en justice ? - Gazette du Palais (31/05/2016)
  • Du nouveau dans la cession des valeurs mobilières d'un mineur - Gazette du Palais (31/05/2016)
  • Réforme du droit des contrats : quels impacts en matière de transmissions à titre gratuit - Feuillets Rapides Editions Francis Lefebvre (26/05/2016)
  • Co-souscription et contrat d'assurance sur la vie - Option Finance (11/05/2016)
  • Assurance-vie : la réponde Bacquet appartient au passé, co-auteur - Feuillets Rapides Editions Francis Lefebvre (11/03/2016)
  • Droits de successions 2015 : les décisions marquantes, co-auteur – Option Finance (22/02/2016)
  • Assurance-vie : la fin annoncée de la doctrine Bacquet – Les Echos (12/02/2016)
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Expertise

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20/12/2018
In­ter­na­tion­al pat­ri­mo­ni­al law: new de­vel­op­ments re­gard­ing...
What will change on 29 Janu­ary 2019?
26/01/2017
A new meas­ure re­gard­ing the dis­pos­al of se­cur­it­ies owned by a minor
We draw your at­ten­tion to a meas­ure re­lated to dis­pos­als of se­cur­it­ies that be­long to minors set out in Or­din­ance No. 2015-1288 of 15 Oc­to­ber 2015 re­l­at­ive to the sim­pli­fic­a­tion and mod­ern­isa­tion of fam­ily law.
15/12/2017
Mone­g­asque law re­form sim­pli­fies in­ter­na­tion­al es­tate...
25/01/2017
Why in-kind gifts of shares should be re­gistered
There is no ob­lig­a­tion to de­clare an in-kind gift (don manuel) to the tax au­thor­it­ies un­less this gift is re­vealed or re­called at the time of a fu­ture gift or es­tate. Yet the spon­tan­eous de­clar­a­tion of an in-kind gift of shares, along with the pay­ment of gift.
20/10//2017
Can you dis­in­her­it your chil­dren?
25/01/2017
Tax neut­ral­ity of "op­tion-based" be­ne­fi­ciary clauses (clauses béné­fi­ci­aires...
The Min­ister­'s re­sponse to Sen­at­or Mal­huret of 22 Septem­ber 2016 provides us with an op­por­tun­ity to re­it­er­ate the im­port­ance of a care­ful word­ing of clauses that des­ig­nate be­ne­fi­ciar­ies in life in­sur­ance policies in the event of death and of not simply ad­opt­ing.
25/01/2017
Why in-kind gifts of shares should be re­gistered
05/01/2017
A pen­alty clause may not un­duly pre­ju­dice the right to claim par­ti­tion...
The es­sen­tials A pen­alty clause in a will that re­quires an es­tate to be par­ti­tioned through am­ic­able agree­ment and states that re­course to the courts will have the ef­fect of re­du­cing the claimant's share to the so-called “hered­it­ary re­serve” (por­tion of the.
24/01/2017
Tax neut­ral­ity of "op­tion-based" be­ne­fi­ciary clauses...
24/01/2017
A new meas­ure re­gard­ing the dis­pos­al of se­cur­it­ies...
05/01/2017
A pen­alty clause may not un­duly pre­ju­dice the right...
22/04/2014
CMS Bur­eau Fran­cis Le­fe­b­vre names 23 Coun­sels