Franck Le Mentec
Partner, Paris
Franck Le Mentec
Partner, Paris
Franck Le Mentec is the head of the firm’s French Tax practice and a partner in the Paris office. His practice focuses on cross-border taxation, both for multinational enterprises and private clients. He has substantial experience in inbound and outbound transactions and represents his tax controversy clients in front of the French tax administration and the French Courts. He also advises on mergers and acquisitions, transfer pricing, real estate taxation, and corporate tax matters. He counsels his private clients in their investments into and out of France, plans their immigration or expatriation from France, and advises them on all aspects of their asset management, including international family tax planning.
Franck often speaks at international conferences, including the International Fiscal Association and Confédération Fiscale Européenne. His practice has been recognized in the “highly notorious” category of the Décideurs Tax Guide 2015 and in the “Excellent” tier by Leaders League for Transactional Tax. The Legal 500 EMEA regularly recognizes Franck as a Leading Individual for Tax – Transfer Pricing and International Tax.
Prior to joining the firm, Franck was a tax partner at Cotty Vivant Marchisio and Lauzeral. Previously, he practiced in the London and Paris offices of PricewaterhouseCoopers. He received his Master’s Degree in Business and Tax Law from the University of Lyon III, and currently teaches international taxation at the University of Paris I – Sorbonne.
Franck Le Mentec is the head of the firm’s French Tax practice and a partner in the Paris office. His practice focuses on cross-border…
Education
University of Lyon III (D.E.S.S., Business and Tax Law / D.J.C.E., Diplôme de Juriste Conseil d’enterprise, 2002).
Bar Admissions
Paris
Activities and Affiliations
Vice President, French Board of the International Fiscal Association
Member, Advisory Board of IBFD
Key impacts of the investment include:
- 4 biomethane plants already under construction, set to power approximately 45,000 households—the environmental equivalent of planting 700,000 trees
- 15 plants by 2026, with an expected €150 million in total investments, driving local economies with sustainable, low-carbon solutions
Eiffel Investment Group is a Paris-based asset management firm focused on financing and supporting sustainable growth across various sectors, particularly in renewable energy, innovation, and socially responsible projects.
The Cohen & Gresser team advising Eiffel Investment Group was comprised of partner Franck Le Mentec and associate Justine Pichereau.
Johannes Jonas is recognized for corporate law. His practice focuses on cross-border transactions and investments, mergers and acquisitions, employment law, and general commercial law.
Angéline Duffour is recognized for labor and employment law. Her practice focuses on all aspects of employment law in a diverse range of industries (including hospitality and leisure, life sciences and health care, chemical industries, luxury, fashion and transportation).
Muriel Goldberg-Darmon is recognized for banking and finance law, financial institutions, mergers and acquisitions law, and regulatory practice. Her practice focuses on advising listed companies and their managers, investment funds, insurance companies, and financial institutions on a wide range of regulatory and compliance issues, investigations, and corporate transactions.
Franck Le Mentec is recognized for tax law. His practice focuses on cross-border taxation, both for multinational enterprises and private clients.
Guillaume Guérin is recognized for regulatory practice. His practice focuses on advising publicly listed and non-listed companies and their managers, investment funds, and financial institutions on a wide range of regulatory and compliance issues, investigations, and corporate transactions.
The Best Lawyers in France relies entirely on peer review to determine and recognize professional excellence.
Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services for our clients, including advising on corporate, employment, tax, financial services, white collar defense, and litigation-related matters. Our Paris attorneys work closely with the lawyers in our other offices on cross-border transactions, investigations, and litigation, in order to provide superior service to French and international clients.
Partner Franck Le Mentec is one of only four lawyers in France recognized as a Leading Individual in Transfer Pricing and International Tax, and partner Muriel Goldberg-Darmon is one of only 16 lawyers in France recognized as a Leading Individual for Stock Market Litigation, encompassing AMF investigations and sanction proceedings.
The 2024 edition also recognized partner Angéline Duffour as a recommended lawyer for Employment, and counsel Guillaume Guérin as a recommended lawyer for Stock Market Litigation.
Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services on corporate, employment, tax, financial services, white-collar defense, and litigation-related matters. Our Paris lawyers work closely with the lawyers in our U.S. and UK offices on cross-border transactions, investigations, and litigation, providing superior service to our French and international clients.
The Legal 500 EMEA guide provides annual researched coverage of over 80 countries and over 2,700 law firms. The research involves a detailed assessment of various factors, including work conducted by law firms over the past 12 months and historically, experience and depth of teams, and client feedback.
The 2023 edition also recognized Paris partner Loïc Henriot and counsel Guillaume Guérin as recommended lawyers for Stock Market Litigation, and partner Angéline Duffour and counsel Anna Milleret-Godet as recommended lawyers for Employment.
Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services on corporate, employment, tax, financial services, white-collar defense, and litigation-related matters. Our 14 Paris attorneys work closely with the lawyers in our other offices on cross-border transactions, investigations, and litigation, in order to provide superior service to French and international clients.
The Legal 500 EMEA guide provides annual researched coverage of over 80 countries and over 2,700 law firms. The research involves a detailed assessment of various factors including work conducted by law firms over the past 12 months and historically; experience and depth of teams; and client feedback. These latest Legal 500 recognitions for nearly half our Paris office are a testament to the firm’s extensive capabilities in the international arena.
Leaders League is an independent research and rating agency that provides comprehensive rankings and in-depth analysis of law firms and lawyers. The rankings are based on extensive research by an experienced team of analysts.
Ranked Practice Areas:
• Marketing, communication & digital – Advertising law & marketing
• Media & entertainment – Fashion Law
Ranked Individuals:
• Franck Le Mentec: Wealth management – Wealth tax: regulation and litigation; Tax law – LBO tax
• Guillaume Guérin: Compliance – Compliance program
• Johannes Jonas: Private Equity – Development capital transactions
• Loïc Henriot: Dispute resolution – Litigation with regulators and for listed operations; Compliance – Compliance program; Compliance – International investigation and internal investigation; Dispute resolution – Banking & Finance Litigation; Dispute resolution – Commercial litigation; Labor & Employment – Criminal labor law; Dispute resolution – White collar crime
• Muriel Goldberg-Darmon: Dispute resolution – Litigation with regulators and for listed operations; Compliance – Compliance program; Compliance – International investigation and internal investigation; Private Equity – Development capital transactions; Asset management – Asset management
Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services for our clients, including advising on corporate, employment, tax, financial services, white collar defense, and litigation-related matters. Our Paris attorneys work closely with the lawyers in our other offices on cross-border transactions, investigations, and litigation, in order to provide superior service to French and international clients.
- Muriel Goldberg-Darmon: Stock Market Litigation
- Franck Le Mentec: Transfer Pricing and International Tax
- Angéline Duffour: Employment
- Muriel Goldberg-Darmon: Stock Market Litigation
- Guillaume Guérin: Stock Market Litigation
- Loïc Henriot: Commercial Litigation; Stock Market Litigation
- Franck Le Mentec: Tax
- Anna Milleret-Godet: Employment
- Guillaume Seligmann: IT and Internet
- Nicolas Vacca: Tax
This article disccusses new incentives for small businesses in France. C&G's Angéline Duffour and Franck Le Mentec weigh in on the tax and employment incentives France is offering to promote the creation of companies.
Note: Article is in French
Several prominent French publications covered the arrival of tax attorneys Franck Le Mentec and Fanny Karaman to the firm's Paris office. Click on the followng links to be redirected to the full story:
Cohen & Gresser is pleased to announce the expansion of the firm's tax practice, as partner Franck Le Mentec and associate Fanny Karaman have joined our Paris office. Mr. Le Mentec will head the firm's French tax practice. He was previously a tax partner at Paris firm Cotty Vivant Marchisio & Lauzeral and, before that, practiced in the London and Paris offices of PricewaterhouseCoopers.
The submission of tax gross-up requests for indemnities that can be claimed during arbitration proceedings by the injured parties is critical. The objective of such requests is to include the tax consequences in the calculation made by the arbitrators of the compensation for damages. The analysis of arbitration decisions most often reveals a poor appreciation of this issue, whether on the part of the parties or the judges. Several remedies can be considered.
Dans cette article, Franck Le Mentec discute l’année fiscal 2016 du Royaume-Uni, avec un accent particulier sur l'augmentation des investissements, les nouvelles mesures anti-abus et les impacts du Brexit sur la fiscalité au Royaume-Uni et dans les pays partenaires.
(In this article, Franck Le Mentec discusses the 2016 fiscal year for the United Kingdom, with particular focus on the strengthening of measures to increase investment attractiveness, the introduction of new anti-avoidance measures, the conclusion of new tax treaties, the jurisprudential reconsideration of management packages, and the impacts of Brexit on taxation in both the United Kingdom and partner countries.)
C&G Partner Franck Le Mentec authored the chapter “The Concept of Excess in Tax Law,” in the recent edition of Les Mélanges juridiques dedicated to the University of Rennes Professor Henri Hovasse.
C&G Partner Franck Le Mentec has co-authored La construction européenne en droit des affaires: acquis et perspectives (The Integration of European Business Law: Policy and Practice). With a preface by former French President Valéry Giscard d’Estaing, the study examines existing EU law in the realm of business, and discusses possible areas for expanded integration.
C&G Partner Franck Le Mentec authored "Notion de siège de direction: une décision insatisfaisante" (The Notion of Effective Place of Management: An Unsatisfactory Decision) for edition n. 20 of Revue de Droit Fiscal (Tax Law Review) on recent jurisprudence regarding corporate tax based on effective headquarters and permanent establishment in France.
In this article, Paris partner Franck Le Mentec discusses the important aspects of tax law in the context of sports, citing two recent French case laws.
*Note: Article in French
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C&G Partner Franck Le Mentec co-authored "FACTA: en sursis?" ("FACTA: On Borrowed Time?"), for edition n. 49 of Revue de Droit Fiscal (Tax Law Review) regarding the Foreign Account Tax Compliance Act (FACTA) and its role in global efforts to combat tax evasion.
Le programme portera sur les conséquences juridiques et fiscales dans le pays de situation de l’immeuble et le pays de résidence de l’investisseur, ou encore le pays dont il est ressortissant.
The program will address legal and tax issues in the country where the property is located, as well as in the investor's country of residence or country of nationality.
*Program is in French
Dans ce programme, Franck Le Mentec portera sur les questions suivantes : Quel avenir des spécificités françaises en matière de fiscalité des groupes dans une perspective globale? Quel est le rôle de la fiducie patrimoniale face à l’assurance vie?
In this conference, Franck Le Mentec will address the following topics : What is the future of the French group tax policy system from a global perspective? What is the role of the financial trust as opposed to life insurance?
*Program is in French
Dans cette “Matinée Fiscale,” Franck Le Mentec portera sur les thèmes suivants : l’étendue des obligations déclaratives, la problématique des sanctions et de la solidarité prévue, le trust et ISF, le trust et échanges d’informations, le trust et article 123-bis du CGI, et les conséquences de la jurisprudence Wildenstein.
In this “Fiscal Morning” program, Franck Le Mentec will address topics related to the scope of reporting requirements, sanctions and the solidarity clause, trusts with respect to the Solidarity Tax on Wealth, exchanges of information, and Article 57 of the General Tax Code, and the consequences of the Wildenstein jurisprudence.
*Program is in French
- les modifications juridiques et fiscales concernant l'émission d'actions gratuites, de BSPCE et les dispositifs d'épargne salariale (participation, intéressement et Perco)
- les modifications apportées au traitement fiscal et social de ces dispositifs
- les impacts de la réforme sur la situation des bénéficiaires non-résidents et des plans étrangers bénéficiant à des résidents français
- la revue des aspects juridiques et pratiques à intégrer pour l'émission de nouveaux plans conformes aux conditions de la Loi Macron