Tax Law

LIGL Avocats has been practising all tax concepts for many years. Its skills are used by real estate operators, financial groups, real estate companies, investment funds and their management teams.


The firm advises on the tax aspects of acquisitions and disposals, as well as on tax audits and litigation for individuals and legal entities in all aspects of their tax affairs (tax returns, tax audits, etc.) and their assets (transfers, mergers and acquisitions), all with a view to optimizing asset transfers.

The firm also advises company directors on the organization and management of their private and professional assets, within the framework of asset analysis, investment and advisory support for the management of their movable and immovable assets, the management of directors’ taxation, the transfer of companies and the tax and asset management of their transfer.

Our tax lawyers are also involved, with the support of the firm’s other teams, in structuring mergers, disposals, private equity and wealth management transactions.

Our strengths in the area of taxation :

Fiscalité immobilière, notamment la gestion fiscale des opérations immobilières,

  • Real estate taxation, including tax management of real estate transactions,
  • Corporate taxation,
  • Personal and asset taxation,
  • International taxation,
  • Income and asset taxation,
  • Procedures and assistance with tax audits and litigation.

The partners involved in this field are Marie Jackson and Laurent Lancrey-Javal.

Company law

LIGL Avocats is involved in all types of acquisition and restructuring operations in various sectors, particularly in real estate. This involves assistance in their equity transactions as well as in the day-to-day corporate life of companies.


The firm is involved in all stages of a sale or acquisition operation, from the preliminary audit phase (legal, social and tax), during the negotiation and drafting of agreements (price, terms of sale) and, where appropriate, in accordance with the tax and asset strategy previously defined with the client.

In the context of these transactions, the firm advises its clients on the legal feasibility or advisability of carrying out certain transactions, on the most suitable legal vehicle and subsequently ensures the follow-up of current legal transactions. LIGL Avocats is committed to supporting its clients over the long term, becoming their regular contact.


The legal follow-up of companies involves the mastery of permanent and periodic legal obligations (board of directors, strategic committee or shareholders’ meetings) or of corporate restructuring operations and generally of the relationship of companies within a group or of the relationship with key employees (allocation of BSPCE, management fees, cash flow agreement, current account agreements).


The firm regularly assists entrepreneurs in the creation of their company, then in their development phase, but also, if necessary, in more difficult periods, particularly in the event of collective proceedings.

As a corollary to this practice, the firm assists company directors in defining innovative tax and asset strategies.

Strengths in the field of corporate law:

  • Creation of companies,
  • Management of the legal secretariat of companies,
  • Capital transactions,
  • Intra-group agreements,
  • Increase and reduction of capital,
  • Issuance of securities.

The partners involved in this field are Marie Jackson, Stéphanie Rouault and Valérie Devismes.

Commercial Contracts

LIGL Avocats regularly assists its clients from the pre-contractual phase to the signing of the contract. The firm’s partners have experience in the preparation, negotiation and drafting of contracts in a wide range of sectors, including contracts for the sale of equipment, the provision of services, bond issues, surety bonds and guarantees, and compound securities or shareholders’ agreements.


The firm’s lawyers assist managers and their legal departments to provide their expertise in contractual matters, generally with a precise knowledge of the business sector.

The mastery of the entire contractual process, with an intervention upstream of the file, allows us to establish a reliable relationship with the service provider. LIGL Avocat’s mission is to ensure that the rights, obligations or guarantees set out in the contract are properly managed.


The expertise in contractual drafting and the experience in litigation enable the firm’s lawyers to assist clients in the context of commercial disputes that may arise from the non-performance of these contracts.

Strengths in the area of commercial contracts:

  • Deeds of guarantees,
  • Distribution, licensing or leasing agreements,
  • Deeds of transfer of shares and stocks,
  • Contracts of business contributors,
  • Bond issue contracts,
  • Escrow, agency, treasury and credit agreements,
  • Contracts for the sale of equipment,
  • Memoranda of understanding.

The partners involved in this field are Stéphanie Rouault and Valérie Devismes.

Real estate law

LIGL Avocats has been following developments in the real estate sector for many years and regularly assists institutional investors, real estate developers and construction companies, lessors and operators, in all classes of real estate assets, whether industrial, tertiary, residential or agricultural.


The firm advises and litigates on all legal aspects of its clients’ real estate transactions, from design to construction, marketing and management.


The firm’s ability to respond quickly and creatively to the expectations of real estate players and their projects has led many of them to rely on it for the contractual structuring of real estate transactions (leases in the future state of completion, sales in the future state of completion, real estate development contracts, acquisition of real estate assets through the takeover of company shares, partnership agreements, etc.), the drafting and negotiation of commercial, professional and residential leases, and development operations.

LIGL Avocats has expertise in drafting legal documents, buyer/seller audits for all types of real estate (hotels, commercial premises, offices, logistics buildings, residential buildings, etc.) or in drafting legal advice on real estate (indexation clauses, delivery obligation, urban and commercial pre-emption rights, etc.).


In addition to this advisory activity, the firm is involved in the management of disputes to assist its clients in the defence of their interests, through legal proceedings or mediation. This practice includes litigation relating to commercial leases, sales, construction or more complex transactions.


The firm’s partners are also involved in training legal and operational teams at clients’ premises or at business schools and universities, particularly in the area of real estate taxation.

Strengths in real estate law :

  • Taxation of real estate transactions,
  • Building permit audits,
  • Preventive and expert summary proceedings; construction litigation
  • Litigation (including forced sales)
  • Commercial leases

The partners involved in this field are Thomas Beal, Laurent Lancrey-Javal, Marie Jackson and Valérie Devismes.

Mergers and acquisitions

LIGL Avocats assists its clients, institutional investors, investment funds and industrialists in their external growth operations or the sale of branches of activity, mainly in France.


The firm is able to provide its clients with specific expertise to cover all aspects of its clients’ transactions, whether it be legal and tax structuring, the terms and conditions of the acquisition and disposal of companies and assets, such as goodwill or real estate, the setting up of joint ventures and shareholders’ agreements, equity transactions and restructurings (mergers, spin-offs, contributions).

LIGL Avocats advises entrepreneurs, company directors, financial directors and legal directors for all types of companies, whether industrial, listed, family-owned or start-ups, in their acquisition, sale or restructuring operations. In addition to this advisory activity, the firm also offers expertise in litigation in conflicts between managers and/or partners or relating to guarantees of assets and liabilities or partners’ agreements.


The firm is involved in a wide range of business sectors, including real estate, industry, leasing, the internet and insurance.

Strengths in mergers and acquisitions :

  • Acquisition and disposal of companies
  • Acquisition and disposal of businesses;
  • Joint ventures and partnerships;
  • Mergers, demergers, partial contributions of assets and other restructuring operations;
  • Drafting and negotiation of shareholders’ agreements;
  • Financing and taxation of operations;
  • Capital increase operations, issue of complex securities.

The partners involved in this field are Marie Jackson, Stéphanie Rouault and Valérie Devismes.

Labour law

LIGL Avocats assists its clients in the field of employment law, in a more general context of company law, both as counsel and in litigation.


This activity leads the firm to advise and assist employers or employees, mainly executives and senior managers, on a daily basis in all areas relating to labour relations and, in particular, to ensure the drafting of legal documents, the implementation of profit sharing and employee-saving tools, the management of pre-litigation or the management of specific issues (discrimination and harassment) and all aspects of the termination of the employment contract.

We assist our clients in labour law matters during the preparation and implementation of company acquisition or transfer projects, in acquisition audits and in restructuring projects.


LIGL Avocats handles individual and collective litigation for its clients before all competent courts in France, as well as before the labour administration and social bodies.

Strengths in the field of labour law:

  • Daily assistance in the management of the employment relationship,
  • Termination of the employment contract (negotiation/settlement/termination),
  • Employment contracts.

The partner involved in this field is Valérie Devismes.

Litigation, Dispute management

The firm has a team of lawyers dedicated to business litigation, which mainly intervenes before the civil and commercial courts in matters of contract performance (payment disputes, performance or termination of contracts). LIGL Avocats seeks as often as possible to implement a cross-disciplinary and multi-criteria approach in its search for solutions for French and foreign companies.


Before resorting to litigation, LIGL Avocats favours as much as possible the search for alternative methods of dispute resolution through mediation or negotiation, which makes it possible to control the risk of litigation and the search for amicable solutions.

In judicial matters, the firm assists its clients before the civil and commercial courts in all types of proceedings, whether in summary proceedings, on the merits, for precautionary measures, enforcement measures, at first instance or on appeal.


The litigation team provides direct support to legal departments and decision-makers in all their disputes, with many years of experience in resolving national and international disputes. The objective is always to offer a solution adapted to each case, depending on the jurisdiction concerned, in a permanent search for efficiency.


LIGL Avocats has developed a solid expertise in the management of litigation procedures for the termination of established commercial relations.

Strengths in litigation :

  • Proceedings before the civil and commercial courts,
  • Real estate,
  • Breach of established commercial relations,
  • Debt collection,
  • Mediation,
  • Leasing.

The firm’s partner involved in litigation is Thomas Beal.

Private Equity Start-up

LIGL Avocats advises a wide range of players in the field of private equity, including entrepreneurs, investors and investment funds, in order to ensure the implementation of fund-raising operations.


The Firm works with investors and managers from the outset, from the creation stage, and then in the analysis and structuring phases for the preparation of transactions (letters of intent, investment protocols, shareholders’ agreements, guarantee agreements, issues of composite securities), fund-raising and development capital transactions (minority and majority investment), leveraged transactions and mezzanine financing.

The firm assists start-ups in the start-up phase, then in the development of these companies, to ensure the strategy and the setting up of evolving financing (Articles of Association, shareholders’ agreement, contracts or taxation), and the implementation of capital incentive tools for employees.

Strengths in Private Equity :

  • Drafting and negotiation of shareholders’ agreements
  • Management of fund-raising operations
  • Issuance of securities
  • Setting up capital incentive tools

The partners involved in this field are Stéphanie Rouault and Valérie Devismes.

Intellectual Property

LIGL Avocats assists its clients in their projects involving intellectual property and new technology law: copyright, trademark, software, databases, personal data, etc.


The firm assists its clients in the development of strategies for the protection of intellectual property rights, in particular with regard to the adoption of company names and the registration of trademarks, by conducting prior art searches to determine the validity and availability of distinctive signs.

The firm has expertise in drafting and negotiating contracts for the exploitation of intellectual property rights (confidentiality agreements, licensing agreements, assignment of rights, coexistence agreements) and also assists its clients in securing the company’s intellectual property rights in employment contracts with its employees and commercial contracts with clients, subcontractors and partners.


The firm is also able to act in litigation relating to intellectual property rights, in particular in civil actions, both as plaintiff and defendant, in matters of counterfeiting and unfair competition.

Strengths in the field of Intellectual Property :

  • Protection of intellectual property rights
  • Contracts for the exploitation of intellectual property rights
  • Infringement and/or unfair competition litigation

The partner involved in this field is Valérie Devismes