About

Admitted to the Paris Bar in 2009, Emilie Lecomte practiced as a tax lawyer at August Debouzy for over eleven years before joining Squair in 2024. Prior to joining Squair, she had a number of tax-related professional experiences with leading French and international law firms, as well as with the European Commission.

Drawing on her extensive experience, Emilie has a recognized tax practice and assists both individuals and companies with their French and international issues. In the area of wealth taxation, Emilie advises her French and foreign clients on the legal and tax aspects of structuring the ownership of their movable and immovable assets, estate planning both in France and abroad (gifts, trusts, inheritance tax, Pacte Dutreil Transmission), and real estate wealth tax. She also has considerable expertise in international mobility (transfer of residence, impatriation/expatriation tax regime, exit tax, etc.).

Emilie also advises and assists French and foreign companies with their French and cross-border tax issues, including private equity, restructuring, management of intra-group flows, and tax issues linked to their development abroad or in France. She assists managers with the implementation of profit-sharing tools (stock-option or bonus share plans, BSPCE), and executives with their tax issues. Emilie has also developed recognized expertise in assisting with tax audits and litigation, as well as tax fraud/criminal tax matters and tax regularization with the French authorities. Emilie also has over fourteen years' experience in tax and regulatory issues relating to sponsorship, foundations and endowment funds.

Emilie holds a Master 2 Fiscalité de l'Entreprise (221) from Université Paris-Dauphine and a Master 2 Fiscalité internationale from Université Paris II - Panthéon Assas / H.E.C. She is a graduate of the Institut de Droit des Affaires and of the Maîtrise de droit des affaires et fiscalité from Université Paris II - Panthéon Assas. Emilie has been appointed National Rapporteur for France for the International Bar Association (IBA) for 2018 and 2019. Since 2018, she has participated on several occasions as a speaker at international tax conferences of the IBA, the American Bar Association (ABA) and the US branch of the International Fiscal Association (IFA). She regularly publishes articles on French and international tax news in leading French and foreign journals. Emilie has been recognized in “Taxation” by the American Best Lawyers ranking since 2023.