As national and international tax standards become more complex, unstable and interconnected for both individuals and corporate taxpayers, dealing with them in a cross-border context requires special assistance.

LN PARTNERS Société d’Avocats, a firm specialized solely in tax, possesses an in-depth understanding of tax concepts and mechanisms, as well as the practices of the national and international authorities and courts.

Our team is well-known for assisting its clients with designing and implementing effective and innovative tax solutions in the local and international environment that pre-empt risk to ensure projects are completed successfully.

Our values

Recognized expertise resulting in innovative solutions

Knowledge and experience of complex situations in an international environment

Rigorous standards and high quality ideas and solutions

Independence, confidentiality and discretion

Lionel Nentille

Lionel Nentille, lawyer and founding partner of LN PARTNERS law firm,has an extensive knowledge and experience in European and international tax.

He has worked for many years in close collaboration with numerous CAC40 international groups and investment funds. He assists them in defining their tax strategies and in anticipating and adapting to changes in French, European and international regulations.

He draws on his creativity to propose innovative solutions in tax optimization and tax risk management for his clients.

Before founding LN PARTNERS, Lionel Nentille was a specialist tax lawyer and Senior Partner of Arthur Andersen International tax firm, then Senior Partner of Ernst & Young Société d’Avocats and Managing Partner of the M&A tax department in France and Luxembourg.

His work has earned him recognition in the specialist press (Magazine des Affaires, Leaders League, etc.) which has ranked him one of the best tax lawyers in France for M&A and private equity.

Lionel Nentille was also co-founder of the Trophée du Meilleur Jeune Fiscaliste (Young Tax Professional of the Year award) and member of the Jury for many years. He holds a doctorate in law and was for many years a lecturer in tax at the universities of Paris II Panthéon-Assas and Aix-Marseille.

Find out more

Partnerships

LN PARTNERS is supported through a large and renowned network of top leading tax lawyers who have extensive experience in national and international tax, particularly in the following countries:

Luxembourg, Ireland, Belgium, the United Kingdom, Italy, the Netherlands, Germany, the United States, China, Russia and Saint-Barthélémy.

Tax Expertise

01/

M&A - Private equity - Restructuring

02/

Audit and litigation tax law

03/

National and international asset-planning tax law

04/

Property tax

05/

Corporate tax law

01/

Advise and assist with tax aspects of the various different stages of the structuring of M&A, private equity, financing operations, LBOs, management packages and investment fund taxation both in France and abroad.

Private equity: structuring of funds and management companies, assistance for management teams (carried interest and co-investments).

Select the most appropriate tax options to the aims that the merger, demerger, partial contribution of assets and restructuring intends to achieve.

02/

Assistance on preparing for an audit, dealing with the tax authorities including appearance before any domestic or European administrative or judicial bodies, guaranteeing the most appropriate and sound means of defence.

03/

Transfer of business and assets (entrepreneurs, company managers or private individuals).

Structuring and management of assets in an international context.

Tax litigation (wealth tax, capital gains, inheritance, gift-tax).

04/

Acquisition of real estate assets or property companies (VAT on property, registration duties, taxation of property income and capital gain).

Tax applicable to SIICs (listed property development companies), SCPIs (public real estate investment companies) and OPCIs (collective real estate investment funds).

Property-related profits of all operators in the real estate development sector.

05/

Comply with and put in place an appropriate tax strategy with current and forthcoming challenges related to new BEPS measures, which limit base erosion and profit shifting, the proliferation of tax standards and the rulings of the European Court of Justice.