Counsel

Quentin Thouéry des Hivernals

Languages

English
French
German

Social media

Quentin Thouéry des Hivernals joined the international taxation team of CMS Francis Lefebvre in 2013.

He assists families in their wealth management, focusing on investment, planning and transmission. Besides, he also advises French and foreign companies in cross-border transactions and has experience in assets and companies tax valuations. He also deals with tax proceedings and litigations on these matters.

Awards & Recognitions

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Ones to Watch

Best Lawyers 2025

Relevant experience

Legal audit and due-diligences, Deloitte & Associés (2011-2012)
Trainer, Francis Lefebvre Formation (since 2018)

Publications

Le don, un geste de cœur…et de bon sens fiscal – interview published in Ecoréseau Business No. 125, December 2025
Quelles garanties pour un paiement différé des droits de succession ? – Le Monde (May 17, 2025)
Redressement fiscal et évaluation de titres : l’administration doit répondre aux observations du contribuable sur chacune des méthodes – Option Finance (April 2025)
Cryptos : nouvelles armes pour le contrôle fiscal – Les Echos (March 26, 2025)
Crypto-actifs : en attendant MiCA - Option Finance (December 2024)
“Crypto Assets: Tax Law and Policy”, chapter 16, national report for France – IBFD / Vienna University of Economics and Business (October 2024)
Are French real estate civil companies still attractive for Belgian or Swiss residents? – Revue de Fiscalité Internationale, Éditions JFA (September 2024)
Décotes de valorisation : quelle application à des fins fiscales ? – Option Finance (April 2024)
CMS Expert Guide on Taxation of Crypto-Assets, French part (August 2023)
Crypto-actifs – Vers une fiscalité harmonisée à l’échelle internationale ? – Option Finance (December 2022)
Donation déguisée ou déduction abusive de déficits fonciers : le Comité de l’abus de droit fiscal n’est pas dupe ! - Option Finance (October 2021)
Placements, impôts et Brexit : ce qui change pour vous, co-auteur – Le Revenu (May 2021)
Transmission patrimoniale et crise de la Covid-19 : un certain trouble dans les valorisations d’entreprises incite-t-il à anticiper les transmissions ?, co-author – Option Finance (January 2021)

Memberships & Roles

Member of the French Society of Valuation Experts (SFEV)
Member of the French Association of Corporate Legal Advisors (ACE)
Member of the Hauts-de-Seine Bar

Lectures list

2025

September 18, 2025 : “Tax residence under scrutiny: litigation challenges and case law ?”, CMS Private Clients annual conference, Brussels
June 4, 2025 : “French-Belgian taxation - How can I transfer French property to my heirs under the most favourable conditions?”, Banque Transatlantique, Brussels

2024

December 3, 2024 : Banque Palatine, guest of the VIP program « Gifts of property to children »
November 26, 2024 : “How to structure and finance your property investment in France as a Belgian resident?”, Banque Transatlantique, Brussels
November 3, 2024 : Radio Classique, guest of the « C’est dans votre intérêt ! », the Dutreil pact tax regime for the transfer of a family business
February 21, 2024 : Boursorama, guest of the Ecorama program: Transmission, IFI: comment réduire ses impôts ?
February 25, 2024 : Radio Classique, guest of the « C’est dans votre intérêt ! » program

2023

June 10, 2023 : Comité du Commerce Extérieur du Cher, Bourges : Les contrats et les conditions générales de vente à l’international
June 22, 2023 : CMS Private Clients Conference, London : Profit or pitfall ? A lawyer’s perspective on returns too good to be true
30 June 30 and July 1st, 2023 : Institute for Austrian and International Tax Law and University of Wien, Rust (Austria) : Crypto Assets: Tax Law and Policy

2022

June 9, 2022 : CMS Private Clients Conference, Paris : Taxes in the digital world: how to deal with crypto assets and NFTs?

Education

Master of Tax Law, Paris-I Panthéon-Sorbonne University (2013)
Advanced Diploma in Accounting and Management – DSCG (2013)
Master in Financial Engineering, Institute of Business Administration – IAE Paris XII (2011)
Master in Management, ESC Clermont Graduate School of Management (2010)

Practice Areas

Tax Business and asset valuation Asset-planning tax management

Insights

Global Reach

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