Open navigation
Search
Search

Select your region

Frédéric Gerner
Partner

Frédéric Gerner

Social media

Frédéric Gerner joined CMS Francis Lefebvre in 1999 and became a partner in 2015.

He practices in tax law with a particular focus on corporate taxation. He has extensive experience in restructuring, tax consolidation, and taxation of French and international groups more broadly.

He has also developed specific in-depth knowledge of property sector taxation. His clients include developers, property subsidiaries of major banks, property investment advisers, and listed real estate investment companies (SIIC).

Frédéric Gerner advises companies on setting up and managing their tax policies. He represents clients in their dealings with the tax authorities, including handling requests for technical decisions and managing tax audits. He is also an experienced tax litigator.

Awards & Recognitions
01
  • Award
    Tax Law - Best Lawyer since 2026
    Best Lawyers

Publications

  • Déduction des provisions sur filiales : une mise au point salutaire ?, Option Finance 14-2025 (01/04/2025)
  • Immobilier responsable et fiscalité : quelles avancées à attendre de la loi de finances pour 2024 ?, Lettre de l'Immobilier d'Option Finance n°1659 (27/11/2023)
  • Transfert de déficits en cas de fusion : un champ plus large que prévu, Lettre Option Finance n°1659 (13/06/2022)

Memberships & Roles

  • Member of the French Institute of Tax Lawyers (IACF)
  • Member of the French association of corporate lawyers (ACE)
  • Seconded to the New York office (1999- 2000)

Lectures list

  • Fiscalité des entreprises, les nouveaux redressements (with Benoît Bohnert, Eric Quentin and Frédéric Teper), Analyse Experts (03/04/2025)
  • Actualité fiscale et loi de finances pour 2025, Spéciale ETI et grandes entreprises (with Ludovic Duguet and Sebastian Boyxen), Lefebvre Dalloz (19/12/2024)
  • Fusions Acquisitions / Garanties de passif, Fiscalité de l’opération et des restructurations préalables à la cession : quelles évolutions significatives en 2023 ? Comment procéder pour gérer les risques et opportunités ?, EFE (12/12/2023)

Education

  • CAPA (certificate of aptitude for the legal profession) (1998)
  • DESS (Diplôme d’études supérieures spécialisées) in business law and taxation, Université Paris II - Panthéon-Assas (1998)
  • Graduate, Ecole des Hautes Etudes Commerciales (HEC) (1997)

Insights by Frédéric

Chambers and Partners France 2026

05 Feb 2026 2 min read

CMS at MIPIM Cannes

11 Mar 2025

LEGAL 500 EMEA 2023

13 Apr 2023 3 min read

Transfer of deficits in the event of a merger: a scope broader than expected

08 Jul 2022 8 min read
Back to top Back to top