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Profile Picture

Jérôme Delaurière

Jérôme
Delaurière

Partner

CONTACT INFO

jdelauriere@gibsondunn.com

TEL:+33 (0) 1 56 43 13 00

FAX:+33 (0)1 56 43 13 33

Paris

16, avenue Matignon, 75008 Paris, France

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PRACTICE

Tax Real Estate

BIOGRAPHY

Jérôme Delaurière is a partner in the Paris office of Gibson, Dunn & Crutcher, and a member of the firm’s Tax and Real Estate practice groups.

Mr. Delaurière has advised international companies and investment funds with respect to the tax structuring of various French and international mergers & acquisitions transactions, restructuring transactions, private equity/venture capital transactions and structured finance transactions. He worked on the first industrial LBO financed in France in a Shari’ah compliant manner.

Mr. Delaurière has significant experience in the context of complex restructuring of French subsidiaries of foreign investors, recapitalization and optimization of the use of carry forward tax losses. He is accustomed to obtaining complex tax rulings for international and French clients, notably in the context of the transfer of carry forward tax losses and transfer of headquarters. Mr. Delaurière is used to advise private equity funds in the context of management package structuring in favor of key managers and employees in an international context.

Mr. Delaurière is advising major French, European and US real estate investment funds with respect to the structuring and completion of their investments in France in the context of asset deals, share deals, VEFA agreements and property trader transactions.

Chambers Europe 2022 ranks him for Tax and clients report that Mr. Delaurière is a “very diligent tax lawyer.” Previous editions mentioned that he “has a quick and good understanding of business and sector issues. He’s great on deal structuring but also on follow-up work during holding periods of investments.” Clients also describe Mr. Delaurière as “extremely technical but very flexible,” and is valued for his “specialist knowledge” in the area. Previous editions stated that “[he] is very talented, available and creative.“ 

Mr. Delaurière is also recommended by Legal 500 2022, and has been described over the years as “highly recommended“ ; “highly knowledgeable“ ; “excellent and responsive“ and able to provide a “level of service beyond what a client could hope for“ by this directory. Mr. Delaurière is also recommended in the Tax Directors Handbook and Best Lawyers in France consistently. He is a member of the IACF or French Institute of Tax Lawyers.

Admitted to the Paris Bar, Mr. Delaurière received a DESS – DJCE (master’s degree) in tax from the University of Caen Basse-Normandie in 1997. He teaches international tax treaty law at the University of Caen. Mr. Delaurière writes frequently on French and international tax matters and his work regularly features in publications such as Option Finance, Tax Notes International and Worldwide Tax Daily/Tax Analysts.

He is fluent in English.

EDUCATION

Université de Caen Basse-Normandie - 1997 DESS - DJCE

ADMISSIONS

France - Avocat au Barreau de Paris

RECENT PUBLICATIONS

Firm News - March 16, 2023 | Gibson Dunn Ranked in Chambers Europe 2023
Client Alert - December 1, 2022 | Proposed U.S. Foreign Tax Credit Rules Provide Relief for Certain Taxpayers and Ideas for Others
Firm News - June 23, 2022 | Best Lawyers in France 2023 Recognizes 18 Gibson Dunn Attorneys
Firm News - March 17, 2022 | Gibson Dunn Ranked in Chambers Europe 2022
Firm News - June 24, 2021 | Best Lawyers in France 2022 Recognizes 18 Gibson Dunn Attorneys
Firm News - March 19, 2021 | Gibson Dunn Ranked in Chambers Europe 2021
Firm News - June 25, 2020 | Best Lawyers in France 2021 Recognizes 17 Gibson Dunn Attorneys
Client Alert - March 27, 2020 | Coronavirus: EU Economic and Fiscal Measures
Firm News - March 16, 2020 | Gibson Dunn Ranked in Chambers Europe 2020
Client Alert - July 24, 2019 | Digital Services Taxes May Violate Investment Treaty Protections
Webcasts - July 12, 2019 | Webcast: Vive la Différence? Select Joint Venture Issues in the United States and Europe
Firm News - July 1, 2019 | Best Lawyers in France 2020 Recognizes 16 Gibson Dunn Attorneys
Firm News - April 19, 2019 | Gibson Dunn Ranked in Legal 500 EMEA 2019
Firm News - March 8, 2019 | Gibson Dunn Ranked in Chambers Europe 2019
Firm News - June 22, 2018 | Best Lawyers 2019 Recognizes 10 Paris Partners
Client Alert - January 16, 2018 | The Overhaul of France’s Tax Laws Has Been Enacted -What Will the 2018 Finance Act Change?
Client Alert - July 24, 2017 | The New Duty to Declare Beneficial Ownership under French Corporate Law
Client Alert - July 25, 2016 | Is It Still Possible to Implement Tax-Free Step-Up of Real Estate Assets Held Through a French SCI?
Client Alert - February 24, 2016 | 2015 Year-End French Law Update
Client Alert - November 23, 2015 | Amendment to France-Luxembourg Tax Treaty Will Not Tax the Sale of Companies Owning French Real Estate Before 2017
Webcasts - March 6, 2015 | Webcast: M&A Legal Developments in France in 2014
Client Alert - March 6, 2015 | ECJ Decision Halts 15.5% French Social Taxes on Income from French Property of Certain EU Residents, Inviting up to Two Years of Refunds
Client Alert - January 23, 2015 | 2014 Year-End French Law Update
Client Alert - December 3, 2014 | Recent French Court Decision Cancels Whistleblowing Procedure That Did Not Limit the Scope of Information French Employees Could Report (irrespective of the U.S. Sarbanes-Oxley Act)
Client Alert - November 12, 2014 | Applicable As of November 2014, France Lists Which Charges May No Longer Be Imposed by Lessors to Lessees under French Commercial Leases
Client Alert - September 8, 2014 | Renegotiation of the France and Luxembourg Tax Treaty: Taxation of Real Estate Capital Gains Now Expanded by Way of a September 5, 2014 Amendment to the Treaty
Client Alert - September 8, 2014 | Renégociation De La Convention Fiscale France Luxembourg : Par Un 4ème Avenant, La France Se Voit Attribuer Le Droit D’imposer Les Plus-Values De Cession De Titres De Sociétés A Prépondérance Immobilière Détenant Des Immeubles En France
Client Alert - July 22, 2014 | 2014 Mid-Year French Law Update
Client Alert - January 21, 2013 | France Takes Aim at Expats in Switzerland
Client Alert - January 14, 2013 | Expatriation vers la Suisse: la France durcit le ton
Client Alert - January 8, 2013 | Swiss Residents Taxed on a Lump Sum: France Hardens Its Tone
Client Alert - February 7, 2012 | Renegotiation of The France-Luxembourg Tax Treaty Targets Capital Gains on French Real Estate Companies
Client Alert - January 30, 2012 | Transfer Tax Reform Raises Uncertainties
Client Alert - January 20, 2012 | French Transfer Tax Reform Immediately Applicable to Transfer of Shares of Listed and Non-Listed Companies
Client Alert - January 9, 2012 | De la nouvelle réforme des règles de lutte contre la sous-capitalisation
Client Alert - January 2, 2012 | News Analysis: New Criteria Relevant to French Thin Cap Rules
Client Alert - December 22, 2011 | French Thin Cap Reform — As of January 1, 2012, French Holding Companies Will Have to Demonstrate That Their Decisions Are Made in France
Client Alert - April 18, 2011 | News Analysis: French Tax Authorities Lose Battle on Stolen Data
Client Alert - March 9, 2011 | U.S. Debt Push-Down in a French Subsidiary — The Good and the Bad
Client Alert - December 7, 2010 | French Finance Bill for 2011 — Thin Capitalization Rules Reform Bill
Client Alert - October 7, 2010 | De la conformite du droit d’enquete TVA avec la Convention EDH
Client Alert - January 18, 2010 | La TVA sur marge des marchands de biens est-elle conforme au droit communautaire?
Client Alert - January 8, 2010 | France Revises Transfer Tax Rules for Foreign Companies With French Real Estate Holdings
Client Alert - March 9, 2009 | The Papillon Decision: Upcoming French Tax Group Reform
Client Alert - March 2, 2009 | Cession d’une filiale intégrée et procédure collective
Client Alert - August 25, 2008 | French Taxation of Real Property Capital Gains
Article - July 8, 2008 | Why Is Denmark Terminating Tax Treaties?
Client Alert - June 4, 2007 | News Analysis: Tax Authorities Issue Statement on Impact of Denkavit
Client Alert - January 29, 2007 | News Analysis: Does Denkavit Signal the End of Withholding Tax?
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