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Portrait of Daniel Gutmann

Daniel Gutmann

Partner

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

Daniel Gutmann is a partner in the Tax Doctrine team. He is also professor of Tax Law at the University of Paris I - Panthéon-Sorbonne. He joined the firm in 2007 as of-counsel and was made a partner in 2011.

His main function within the firm is to coordinate the lawyers’ position papers in cases involving a high level of legal complexity and to supervise the guidance documents and studies sent to clients. He is in constant contact with professional organisations and tax authorities and contributes through various channels to expert output in tax matters. In this regard, he is the author of a book “Droit fiscal des affaires” (Lextenso, 2019 10th ed.), and the co-editor of a commentary (in French) on the OECD tax treaty model (Ed. Francis Lefebvre-Helbing Lichtenhahn, 2014). Finally, he is the author of numerous articles in French and international journals.

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Best Lawyer - Tax Law

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Relevant experience

  • Daniel Gutmann is a former adviser to the Legal Department of the IMF and a member of the European Commission's panel of experts on the link between tax conventions and Community law
  • Professor at the University of Paris I - Panthéon-Sorbonne where he lectures in domestic, international and comparative tax law.
  • Daniel Gutmann is a visiting Professor, in English and Italian, to various universities in Europe and the United States.
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Memberships & Roles

  • Member of the Cercle des Fiscalistes (Circle of Tax Lawyers)
  • Tax expert for the Club des Juristes (Lawyers' Club)
  • Member of the Expert Committee of the French Group of the IFA (International Fiscal Association)
  • Member of the working group "European tax policy and techniques" set up by the MEDEF
  • Member of IACF (French Institute of Tax Lawyers)
  • Member of ACE (French Association of Corporate Legal Advisors)
  • Member of the Working Group on Franco-German Taxation (October 2010)
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Publications

  • Droit fiscal des affaires - Lextenso - Collection Précis Domat (9ème édition 2018-2019)
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Education

  • Post-graduate teaching diploma (agrégé) in Private Law (1997)
  • Ph.D. in Private Law (1996)
  • HEC Business School (1990)
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Doc­trine and Know­ledge Man­age­ment
13/05/2019
Le con­joint de l’en­tre­pren­eur en­fin re­con­nu fisc­ale­ment

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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...
30/12/2021
Pil­lar 2: Mod­el rules to im­ple­ment in­ter­na­tion­al tax re­form pub­lished
The OECD pub­lished on 20 Decem­ber 2021 the tech­nic­al de­tails of the im­ple­ment­a­tion of "Pil­lar 2" to es­tab­lish min­im­um tax­a­tion of mul­tina­tion­al groups. The gen­er­al ar­chi­tec­ture of the rules is con­sist­ent...
23/12/2021
Min­im­um tax­a­tion of groups and shell en­tit­ies
On Decem­ber 22, 2021, the European Com­mis­sion pub­lished two draft dir­ect­ives : the first one is the European ad­apt­a­tion of the mod­el rules pub­lished two days earli­er by the OECD in or­der to guar­an­tee...
23/12/2021
Min­im­um tax­a­tion of groups and shell en­tit­ies: two new draft dir­ect­ives...
On Decem­ber 22, 2021, the European Com­mis­sion pub­lished two draft dir­ect­ives: the first one is the European ad­apt­a­tion of the mod­el rules pub­lished two days earli­er by the OECD in or­der to guar­an­tee a...
21/12/2021
Pil­lar 2: mod­el rules to im­ple­ment in­ter­na­tion­al tax re­form pub­lished
The OECD pub­lished on 20 Decem­ber 2021 the tech­nic­al de­tails of the im­ple­ment­a­tion of "Pil­lar 2" to es­tab­lish min­im­um tax­a­tion of mul­tina­tion­al groups. The gen­er­al ar­chi­tec­ture of the rules is con­sist­ent...
29/07/2021
The French “Con­seil d'Etat” cla­ri­fies the tax treat­ment of man­age­ment pack­ages
In three im­port­ant de­cisions of 13 Ju­ly 2021, the “Con­seil d'Etat” (French Highest Ad­min­is­trat­ive Court) ruled on the tax treat­ment of gains real­ised in the con­text of man­age­ment pack­ages put in place...
31/03/2021
Brexit and private in­vest­ment
The French tax au­thor­it­ies pub­lish their guidelines to help in­vestors Since 1 Janu­ary 2021, stock or UCITS is­sued by a Brit­ish is­suer have no longer been eli­gible for tax cuts and ex­emp­tions per­tain­ing...
24/03/2021
Brexit and private in­vest­ment
Since 1 Janu­ary 2021, stock or UCITS by a Brit­ish is­suer have no longer been eli­gible to tax cuts and ex­emp­tions as they per­tain to EU-based com­pan­ies or UCITS funds.In most cases how­ever, Brit­ish stock...
29/01/2021
Cap­it­al losses in case of can­cel­la­tion of shares
In­di­vidu­al hold­ers are some­times un­aware that cap­it­al losses in­curred upon can­cel­la­tion of shares may not be tax de­duct­ible. The fin­ance law for 2021 has just ad­ded a pos­sib­il­ity for them to be en­titled...
30/12/2020
Stock sav­ings plan and Brexit: Brit­ish stock and some oth­er fin­an­cial in­stru­ments...
As a res­ult of Brexit, both stock or UCITS by a Brit­ish is­suer are dis­qual­i­fied and some EU-based UCITS funds’ un­der­ly­ing Brit­ish fin­an­cial in­stru­ments may also be so. Such a dis­qual­i­fic­a­tion may lead...
28/12/2020
Stock sav­ings plan and Brexit
Brit­ish stock and some oth­er fin­an­cial in­stru­ments shall be sold by 30 Septem­ber 2021
06/10/2020
Draft Fin­ance Bill for 2021
The French gov­ern­ment has presen­ted the draft Fin­ance Bill for 2021. Here is a se­lec­tion of the main meas­ures pro­posed by the draft fin­ance bill for com­pan­ies. I. De­crease of the CVAE and ad­just­ment...