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Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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Michel Collet
Partner

Michel Collet

International Taxation

Languages
  • French
  • English
Social media

Michel Collet joined CMS Francis Lefebvre in 1994 and became a partner in 2002. 

He practices in tax law and advises clients on: 

  • mergers & acquisitions and private equity; 
  • financial and property investments; 
  • international financing and complex tax restructuring. 

He's clients include French and international investment funds, banks, and listed and private companies. He also advises local authorities and French states and territories, including Saint-Barthélemy and Guadeloupe, primarily on tax policy. 

Michel Collet works with private clients – families, business leaders, artists and sports professionals – on structuring their private, property and professional assets, particularly in an international context. He represents clients in dealings with the tax authorities, in pre-litigation and litigation proceedings, including before the European Court of Human Rights.

Awards & Recognitions
01
  • Award
    Tax Law - Best Lawyer since 2014
    Best Lawyers

Publications

  • Mise en conformité de l’obligation déclarative des dispositifs transfrontaliers avec la jurisprudence européenne, Revue de Droit Fiscal (21/03/2025) 
  • Le juge pénal enfin tenu par l’analyse du juge fiscal – Vers une plus grande sécurité juridique, Option Finance (23/06/2023) 
  • ATAD III : passer la substance des holdings au filtre de la directive “société écran” s’impose dès cette année, Option Finance (07/03/2022)

Memberships & Roles

  • Director, Fondation inter gouvernementale France-Israël 
  • Director, Association de l’École Jeannine Manuel 
  • Lecturer in tax law, Université d’Orléans
  • Member of the CMS international tax law team since 2007 
  • Member of the International Fiscal Association (IFA) 
  • Member of the American Bar Association (ABA) 
  • Member of the International Bar Association (IBA) – Liaison Officer Europe, Taxes Committee 
  • Member of the French Institute of Tax Lawyers (IACF) 
  • Member of Tax Review 
  • Member of the New York Tax Club 
  • Member of the Scientific Committee of the French trustees association (AFF) 
  • Founding member of the trust observatory, the Observatoire de la Fiducie

Lectures list

  • Distressed debt trading and real estate securitization transactions : how to properly plan, IBA London Finance & Capital Markets Tax conference (26/01/2026)
  • Managing GAAR-isson, IBA annual conference, Toronto (05/11/2025)
  • Les aspects économiques de la fiducie - La valorisation des droits fiduciaires, 4th Round Tables, APPIFI (08/10/2025)
  • Should I Stay or Should I Go? Smart Moves Between Israel and Europe, STEP Conference (10/06/2025) 
  • Tax in Times of Regime Change, IBA/ABA 25th Annual US & EU Tax Practice Trends Conference (10/04/2025)
  • "Fiducie et droit des affaires" and participation in the round table "Les parties au contrat de fiducie", Colloque de l’Association Française des Fiduciaires (AFF) (13/03/2025) 
  • Colloque Offre de loi : pour une fiducie patrimoniale, speaker at the Université Paris Panthéon-Sorbonne (14/10/2025)

Education

  • Magistère de Juriste d’affaires / DESS (Diplôme d’études supérieures spécialisées), Université Paris II - Panthéon-Assas (1989)

Further reading

  • Taxe de 3% sur certains services numériques en France : jusqu’où ira la disruption digitale de la fiscalité?

  • Consultation publique de l’OCDE sur les solutions possibles aux défis fiscaux liés à la numérisation...

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