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Portrait ofFrédéric Gerner

Frédéric Gerner

Partner

Contact
CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Cedex
France

Frédéric is a partner at CMS Francis Lefebvre specialising in direct taxes. He handles all aspects of company taxation. Frederic has developed specific expertise in reorganisations, tax consolidation and, more generally, in corporate taxation of French and international groups. He usually advises companies in (i) the implementation and management of their tax policies, (ii) their relationships with the tax authorities (either for tax ruling requests or during tax audits), and (iii) tax litigation. He also has a detailed knowledge of tax issues in the property sector. He regularly assists various property stakeholders, including key French REITs.

Frédéric has been with CMS Francis Lefebvre since 1999. He worked at the New York office from June 1999 to September 2000 and became a partner in 2015.

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Tax

Legal 500 EMEA 2019

Memberships & Roles

  • Member of IACF (French Institute of Tax Lawyers)
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Education

  • HEC Business School, Paris (1997)
  • CAPA (post-graduate legal qualification required to practise as a solicitor or barrister in France), Paris (1998)
  • Post-graduate degree (DESS) in Business Law and Taxation, University of Paris II - Panthéon-Assas (1998)
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Feed

13/04/2023
LEGAL 500 EMEA 2023
The 2023 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 France 2 in Tier 1 : Derivatives...
08/07/2022
Transfer of deficits in the event of a merger: a scope broader than expected
In its recent comments on the mechanism of transfer without ruling to an acquiring company of the tax losses of an acquired company, the French tax administration adopts a flexible and welcome in­ter­pret­a­tion...
30/11/2021
Mergers in France
This practice note is reproduced from Practical Law with the permission of the publishersThis Practice Note summarises the proceedings to be implemented under French corporate law for French domestic...
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...
04/03/2019
Real Estate transactions in France: Legal and tax aspects
Our law firm's comprehensive real estate services Whether you are looking to make an investment, to develop property or to simply manage your assets, we of­fer first-class real estate services. Our expertise...
17/12/2018
Immobilière Dassault acquires CPPJ
CMS Francis Lefebvre Avocats advised Immobilière Dassault regarding the acquisition of 13,000 m² at Passage Jouffroy in the 9th arrondissement of Paris and a portfolio of Parisian buildings and stores...
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...
15/03/2017
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...
20/10/2015
Capital gains on SCI stock – what is the current state of play?
No transaction involving a real-estate asset can be finalised without the seller's tax status being taken into account. This is particularly the case in the event of the sale of an asset held by a non-trading...
16/10/2015
Capital gains on SCI stock – what is the current state of play?
No transaction involving a real-estate asset can be finalised without the seller's tax status being taken into account. This is particularly the case in the event of the sale of an asset held by a non-trading...
31/07/2015
Valuation of real estate companies and properties: valuation methods with...
The issue of valuing private individuals’ or companies’ real estate assets is still relevant in a period of crisis where real estate is a safe investment, even though the authorities are applying...