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 recognized 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…
University of Lyon III (D.E.S.S., Business and Tax Law / D.J.C.E., Diplôme de Juriste Conseil d’enterprise, 2002).
Activities and Affiliations
Vice President, French Board of the International Fiscal Association
Member, Advisory Board of IBFD
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
• 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
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
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.
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
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
Held in San Fransisco in cooperation with BusinessFrance, BPI France, and Munger, Tolles & Olsen LLP.
Actionnariat salarié et épargne salariale: opportunités offertes par la loi Macron
La loi du 10 juillet 2015 pour la croissance, l'activité et l'égalité des chances économiques a introduit des aménagements techniques concernant la mise en place de plans d'Attribution Gratuite d'Actions. Cette loi présente également un assouplissement des conditions d'éligibilité des sociétés aux BSPCE ("Bons de Souscription de Parts de Créateur d'Entreprise") et simplifie certaines règles relatives à l'épargne salariale.
Au cours de cette Matinale, seront abordés :
- 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