elecomte@squairlaw.com
+33 (0) 1 81 69 59 60
Emilie Lecomte
Partner
elecomte@squairlaw.com
+33 (0) 1 81 69 59 60

Admitted to the Paris Bar in 2009, Emilie worked as a tax lawyer at the law firm August Debouzy for more than eleven years before joining Squair in 2024. Previously, she had several professional experiences in taxation in leading French and international law firms as well as at the European Commission.

Backed by her experience, Emilie has a recognized tax practice and assists both individuals and businesses with their French and international issues. In terms of wealth taxation, Emilie assists her French and foreign clients in particular on legal and fiscal aspects relating to the structuring of the holding of their movable and immovable assets, to the planning of their succession both in France and abroad (donations, trusts, trusts, inheritance taxes, inheritance taxes, Dutreil Transmission Pact) and on real estate wealth tax. She also has significant expertise in international mobility (transfer of residence, impatriation/expatriation tax regime, exit tax, etc.).

Emilie also advises and assists French and foreign companies on their French and cross-border tax issues in terms of Private equity, restructuring, management of intra-group flows, tax issues related to their development abroad or in France. She assists managers in setting up profit-sharing tools (stock option or free share plans, BSPCE), and managers with their taxation. Emilie has also developed recognized expertise in assisting with tax audits and litigation, as well as in tax fraud/criminal tax cases and tax regularization cases before the French authorities. Emilie also has more than fourteen years of experience in fiscal and regulatory issues related to philanthropy, foundations and endowments.

Emilie was appointed National Rapporteur for France for the International Bar Association (IBA) for 2018 and 2019. Since 2018, she has participated several times as a speaker at international tax conferences of the IBA, the American Bar Association (ABA) and the American branch of the International Fiscal Association (IFA). She regularly publishes articles on French and international tax news in leading French and foreign journals.

Bio
Formation
Master 2 in International Taxation, University Paris Panthéon-Assas/HEC
Master 2 in Corporate Taxation, University Paris Dauphine-PSL
Master's degree in Business law and Taxation, University of Paris Panthéon-Assas
Institute of Business Law, University of Paris Panthéon-Assas
Rankings
Best Lawyers
Languages
French - English - German
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