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Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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Foucher-Benoit
Partner

Benoît Foucher

Languages
  • French
  • English
Social media

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.

Awards & Recognitions
01
  • Award
    Tax Law - Best Lawyer since 2023
    Best Lawyers

Publications

  • Feuillet Rapide « Spécial Pilier 2 », Editions Lefebvre-Dalloz (09/02/2024)
  • Bénéficiaire effectif et retenue à la source sur les dividendes : quels enseignements tirer de la décision FBF ?, Revue de Droit Fiscal (October 2024)
  • Dans le silence de la loi, la condition de bénéficiaire effectif n'existe pas, Feuillet Rapide (January 2024)
  • L’office du juge de l’impôt au travers de quelques décisions récentes, Feuillet Rapide 37/22
  • Les crédits d'impôt forfaitaires constituent-ils un revenu imposable ? À propos de la décision HSBC du Conseil d'État, Revue de droit fiscal 2022, 285
  • Les conventions de trésorerie en période de taux négatifs, Feuillet Rapide (October 2022)
  • Institution prétorienne d'un transfert de titres en dehors du mécanisme légal, Feuillet Rapide (January 2022)

Memberships & Roles

  • Member of the International Fiscal Association (IFA)
  • Member of the French Institute of Tax Lawyers (IACF)
  • Association of wind instrument collectors (Association des collectionneurs d'instruments de musique à vent, ACIMV)

Education

  • DEA (Diplôme d’études approfondies) in tax law, Université Paris I - Panthéon-Sorbonne (2004)
  • DESS (Diplôme d’études supérieures spécialisées) in business law, Université Paris Dauphine (2003)
  • Master’s degree in management, international business law major, Université Paris Dauphine (2002)
  • Master’s degree in business law, Université Bretagne Sud (2002)

Further reading

  • Preuve de la normalité d’un taux d’intérêt et référentiel obligataire: bientôt du nouveau!

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