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Christophe Frionnet

Partner
Member of the Supervisory Board

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

Christophe Frionnet 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.

Christophe joined CMS Francis Lefebvre Avocats in 1997.

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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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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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Memberships

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

  • LBO/Capital transmission, Dossiers Pratiques collection, co-author - Editions Francis Lefebvre (2° Edition 2013)
  • Fiscalité des revenus mobiliers : nouveau régime et nouveaux réflexes - Les Echos (11/01/13)
  • L’alternative du crédit-bail immobilier et/ou du bail à construction dans l’acquisition de l’immobilier, co-author - Option Finance (05/11/2012)
  • Réforme des plus-values immobilières : l’administration précise ce que recouvre la notion de terrain « nu constructibles », co-author - Option Finance (26/03/2012)
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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...
07/04/2020
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 March 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 March 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...