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We advise public and private companies, major industrial groups, French and foreign property companies (REITs), institutional investors and private equity funds, as well as real estate developers and managers. Our team handles all tax aspects arising in connection with our clients’ most complex transactions and also provides assistance in tax audit and tax litigation matters. We are actively involved with the French Property Federation (Fédération des Sociétés Immobilières et Foncières – FSIF), the French Federation of Real Estate Developers (Fédération des Promoteurs Immobiliers – FPI), the French asset management association (Association Française de la Gestion financière – AFG), the Commercial Real Estate Observatory for the Greater Paris Region (Observatoire Régional de l’Immobilier d’Entreprise en Ile-de-France – ORIE) and the French Tax Advisors Institute (Institut des Avocats Conseils Fiscaux – IACF) and we regularly teach courses on tax law at different French universities :

  • Corporate taxation
  • Real estate taxation
  • Individual taxation and asset engineering
  • International taxation

Partners : Jean-Yves Charriau, Julien Souyeaux, David Sorel


Lacourte Raquin Tatar advised Ivanhoé Cambridge SICAV-SIF on the launch of ICAWOOD, a fund managed by ICAMAP dedicated to the development of low-carbon new generation offices in Paris. Ivanhoé Cambridge SICAV-SIF is the reference shareholder of ICAWOOD, which will have 750 million euros in equity with an investment capacity of 1.6 billion euros. ICAWOOD will aim to achieve 200,000 to 300,000 m2 of green offices in Paris by 2028. The team included David Sorel (partner) and Florian Louvet (associate) on the tax aspects. (Press release)

Lacourte Raquin Tatar advised Credit.fr, a subsidiary company of Tikehau Capital, on the acquisitions of 100% of the share capital of Homunity.fr, an internet crowdfunding platform specialized in connecting investors with real-estate developers. The team included Nicolas Jüllich (partner) et Olivier Peronnau (associate) in M&A ; Damien Luqué (partner) et Martin Jarrige (associate) in regulatory ; David Sorel (partner) et Claire Avrin (associate) for tax matters et Emilie Capron (partner) in real estate. (Press release)

Lacourte Raquin Tatar has accompanied Unibail-Rodamco as lead structuring and tax advisor on its acquisition of Westfield Corporation, creating the world’s premier developer and operator of flagship shopping destinations with €61.1 billion (US$72.2 billion) of Gross Market Value, with the new Group’s stapled securities listed on the Euronext Paris and Amsterdam. (Press release)

Lacourte Raquin Tatar advised SPPICAV Lutiq (subsidiary of Ivanhoé Cambridge) in the signing of an equity interest agreement for Nami Investment (subsidiary of Natixis Assurances) to acquire a stake of approximately 50% in the project « Tours DUO » in Paris. Ivanhoé Cambridge is the designer, investor and project owner of the project and continues to provide operational management. (Press release)

Lacourte Raquin Tatar have advised Vinci Immobilier for the rental marketing and the sale in future state of completion of several commercial units covering 2,600 sq.m., located in Cannes. The team included Damien Grosse, partner, and Marie-Amélie Gros, associate, for the legal aspects, and Julien Souyeaux, partner, for the tax aspects.

Lacourte Raquin Tatar has advised BNP Paribas Real Estate in the framework of the sale in future state of completion of the building named Ecowest, located in Levallois-Perret, to SCI White River C Levallois. The delivery of the building, representing an office surface area of 58,000 sq.m., is scheduled in April 2017. The building is partially let to L’Oréal over which will occupy a surface area of 39,000 sq.m. (http://www.businessimmo.com/contents/53743/levallois-perret-adia-acquiert-ecowest-aupres-de-bnp-paribas-real-estate). The team included Jean-Jacques Raquin and Damien Grosse ,partners, and Irène Cottaris, associate for the legal aspects, and Julien Souyeaux, partner, for the tax aspects.

Lacourte Raquin Tatar advised Vinci Immobilier in the context of the acquisition of a majority stake in Ovelia Group, which develops and operates services residences for seniors in city centers (Vinci Immobilier press release). The team included Nicolas Jüllich, Julien Souyeaux, Damien Grosse, partners,and Marie-Pauline Bal, Romain Rattaz and Arnaud Bernard associates.