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Stéphanie Riou-Bernard
Partner

Stéphanie Riou-Bernard

Languages
  • French
  • English
Social media

Stéphanie Riou-Bernard joined CMS Francis Lefebvre in 2009 and became a partner in 2026.

She works within the tax department, with a particular focus on direct taxation.

She advises and supports her clients (companies and/or French or international groups) primarily on corporate tax matters, both in their day-to-day tax issues and in the context of major transactions (disposals or acquisitions, restructurings, etc.). She assists companies and groups of all sizes operating across a wide range of sectors (industry, retail, hospitality, luxury, etc.).

She also advises numerous business leaders on personal tax matters, particularly in relation to the ownership, transfer, or disposal of their companies or shareholdings.

She has developed significant expertise in tax audits and tax litigation. In this context, she assists her clients in their discussions with the tax authorities (tax audits, claims, rulings requests, etc.) and, where necessary, represents them before the competent courts.

Finally, she has specific expertise in tax incentive schemes for overseas investments

Publications

  • Acquisition de titres à prix minoré dans le cadre d'une opération de portage, Option Finance (10/11/2025) 
  • Demande nouvelle du contribuable lors du recours hiérarchique : la censure du Conseil d'État, Feuillet rapide 01/25 (19/12/2024)

Memberships & Roles

  • Handling corporate or consolidated group tax audits, Lefebvre Dalloz Compétences. 
  • Member of the French association of women in tax (A3F) 
  • Admitted to the Hauts-de-Seine Bar (2009)

Lectures list

  • Contrôle fiscal des entreprises : Comment s’y préparer ?, Webinar Lefebvre Dalloz in partenership with the Association des Directeurs financiers et contrôleurs de gestion (DFCG) (26/03/2025) 
  • Conférence Actualité fiscale et Loi de Finance pour 2025, Lefebvre Dalloz (16/01/2025) 
  • Carrefour du droit, 18e édition, Conference LexisNexis and Comundi (30/11/2024) 
  • Présentation du dispositif d’apport-cession, Webinar Elévation Capital Partners (17/10/2024) 
  • Risques, enjeux et maîtrise des opérations de contrôle fiscal, Les Ateliers Omnidroit d’Avignon by Lefebvre Dalloz (10/10/2024) 
  • Conférence Actualité fiscale et Loi de Finance pour 2024, Lefebvre Dalloz (18/01/2024

Education

  • Specialisation certificate in taxation, Université de Montpellier (2007) 
  • DJCE (post-graduate degree in corporate law), Université Rennes I (2007) 
  • Master's degree in business law, Université Rennes I (2006)

Further reading

  • Primo-déclarants : comment bénéficier d’un taux de prélèvement à la source personnalisé?

Insights by Stéphanie

Corporate income tax: Treatment of corporate donations

10 Apr 2020 12 min read

Grupo RLD, Miguérès Moulin and CMS Bureau Francis Lefebvre advisors to the Pikolin Group in its strategic alliance with Steinhoff International

18 Jul 2016 2 min read

Tax allowances for donations made by French taxpayers to foreign charities

15 Jul 2016 6 min read
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