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- French
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Luc Jaillais joined CMS Francis Lefebvre in 1991 and became a partner in 2008.
He practices in tax law with a focus on asset planning taxation.
Luc Jaillais advises private banks, entrepreneurs and high-net-worth individuals on the tax aspects of asset planning. His practice covers business and asset transfers, contributions and gifts (including under the Pacte Dutreil, a favourable tax regime for the transfer of family businesses, apport-cession, contribution-disposal of securities under Article 150-0 B ter of the French Tax Code, and donation-cession, gift followed by sale). He advises on share savings plans, business property financing, property wealth tax and life insurance policy taxation. Luc Jaillais also consults on structuring employee and executive compensation, handling founder share subscription warrants, bonus shares, employee shareholding plans and mobility.
