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Frédéric Roux
Partner

Frédéric Roux

Languages
  • German
  • French
  • English
Social media

Frédéric Roux joined CMS Francis Lefebvre in 2010 and became a partner in 2026. 

He practices national and international taxation, particularly advising French and foreign groups on matters involving corporate restructurings, cross-border transactions, international mobility. He specialises in assisting investment fund management teams with the tax structuring of their transactions and incentive schemes. 

He advises individuals, executives and families on wealth tax matters in France and internationally, including tax residence, wealth structuring, succession planning and cross-border wealth restructuring. 

Furthermore, he has developed significant expertise in real estate investment in France, specialising in the tax structuring of asset acquisitions, holdings and disposals for foreign investors.

Publications

  • ‘False residence, real risk, STEP Journal Issue 6 (2025) 
  • Article 150-0 B ter du CGI, report d'imposition et aspects internationaux, Actes pratiques et stratégie patrimoniale n°03 (July-August-September 2025) 
  • Le Conseil d’État précise certaines modalités du traitement fiscal d’un transfert de siège dans l’UE, Doctrine-Tax-2026, comm. 18 (24/04/2025) 
  • Retenue à la source : le domicile n’est pas la résidence, Option Finance le Mensuel n°1 (February 2024)

Memberships & Roles

  • TEP and member of the French branch of the Society of Trust and Estate Practitioners (STEP)
  • Member of International Fiscal Association (IFA) 
  • Member of the International Bar Association (IBA), national rapporteur for France, and a regular speaker at IBA conferences (2020-2022) 
  • Lecturer in the International taxation course of the DAIM Master, ESSEC Business School (since 2019)
  • Lecturer on the courses Double tax conventions and Permanent establishments, EFE (since 2013) 
  • Admitted to the Hauts-de-Seine Bar (2010)

Education

  • Graduate, ESSEC Business School (MBA 2010) 
  • CAPA (certificate of aptitude for the legal profession) (2008) Master's degree in international tax law, Université Paris II – Panthéon-Assas (2007) 
  • Master's degree in corporate law, Université Paris II – Panthéon-Assas (2006)
Practice Areas

Insights by Frédéric

CMS - Meet our experts at the International Bar Association (IBA) Annual Conference 2022

30 Oct 2022
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