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Fanny Combourieu

Partner

Head of Tax, France

Elected Member of DLA Piper International Board

Fanny has great team leadership and tax technical knowledge. She is proactive and delivered on a very tight schedule.
Client, Chambers Europe 2023
About

Fanny Combourieu has a proven track record in corporate taxation, but more particularly in transactional taxation in France and abroad.

For more than twenty years, Fanny has been involved in the tax structuring of M&A transactions for investment funds and institutionals in all types of assets:

  • Private Equity (LBO and external growth transactions)
  • Infrastructure
  • Real Estate

Fanny also has extensive experience in tax audits and litigation.

She advises investment funds, institutional investors, banks, financial institutions, corporations, family offices and high net worth individuals.

Professional QualificationsAvocat admitted to the Paris Bar

EXPERIENCE

Private Equity:

  • Advising Eurazeo and Naxicap funds in the context of the acquisition of the 2RH group and the external growth operations carried out by the group in Italy (acquisition of the Nolan group), in the United States (acquisition of Troy Lee Designs) and in Central Europe (acquisition of Casco).
  • Advising MML Capital in the context of the acquisition, alongside Metric Capital Partners, of the GPS group, a metal crate rental company for the transport of raw materials; and in the context of their investment in Arηs Group, a fast-growing European IT services firm.
  • Advising The Carlyle Group in the context of the acquisition of Euro Techno Com (supplier of passive equipment for telecom networks) and the sale of the group to Cinven as well as in connection with the group's external growth operations in the United States (acquisition of Comstar and Walker) and in Poland (acquisition of Klonex).
  • Advising The Carlyle Group in the context of the acquisition of LPG, HGH, SESAMn, Inova and Envea and the sale of Prima XI and Prima Compliance to Duck Creek.
  • Advising Eurazeo Brands in the context of the acquisition of Axel Arigato and UltraPremium Direct.
  • Advising Mérieux Equity Partners in the context of its investment in Janvier Labs and in the Serb Group.
  • Advising the management of Circet in the context of the sale of Advent's stake to ICG and their reinvestment in the group.

Infrastructure:

  • Advising Hy24, manager of the world’s largest clean hydrogen infrastructure fund, on its new strategic equity investment into InterContinental Energy, and in the context of the joint-venture between Everfuel and Hy24 who create a EUR200m joint venture to accelerate the deployment of green hydrogen production infrastructure in the Nordic countries.
  • Advising Vauban Infrastructure Partners in the context of the acquisition of Financière Groupe Proxiserve, a major player in energy services in France, from Asterion Industrial Partners.
  • Advising Mirova and Asterion Industrial Partners in the context of the acquisition of the group Proxiserve, a major player in energy services in France.

Real estate:

  • Advising AXA in the context of the acquisition of "Dolphin Square", the largest private rented residential complex in London for AXA investors located in different jurisdictions.
  • Advising Ares in the context of the acquisition of the shares of a French SPPICAV (OPPCI) owning indirectly a portfolio of six logistics/warehouse assets from OJIREL managed by ALDERAN.
  • Advising Harbert Management Corporation in the context of the acquisition and development of several logistics' warehouses on a plot of land located in France.
  • Advising Cain International in the context of the acquisition of its first office building in France through a JV with the asset manager FREO Asset Management.
  • Advising Real IS in the context of the acquisition of office buildings in Paris (Faubourg asset) Lyon (located Quai Perrache – Convergence buildings, and one office building ) and Marseille (located bd de Dunkerque – the Grand Large buildings), and in the context of the sale of an office building in Paris (avenue Hoche).
Languages
  • French
  • English
Education
  • Université Paris-Sud Postgraduate Studies (DESS), International Tax Law, 1994 - 1995
  • HEC Paris, Major in Tax and Law, 1992 - 1995

Awards

Team recognitions

  • Legal 500 – Private Equity Tax – Tier 2 – 2023
  • Chambers Europe – Band 4 – Tax – 2023

Individual recognitions

  • Legal 500 – Private Equity Tax - Leading Individual – 2023
  • Best Lawyers – Tax Law – 2017-2023
  • Who’s Who Legal - Expert in Corporate Tax in France

Publications

  • Projet de Loi de finances pour 2024 : des changements significatifs pour les entreprises et les particuliers, 04 October 2023
  • "DAC 6 : Beaucoup de travail pour rien ?", Les Echos Capital Finance, February 2021
  • "Loi de Finances pour 2021", DLA Piper Insights, January 2021
  • "Les entreprises face au Covid-19 : quelles mesures fiscales?", DLA Piper Insights, March 2020
  • "France publishes transposition order to implement EU DAC6 directive into domestic law", DLA Piper Insights, December 2019
  • "Loi de Finances pour 2020", DLA Piper Insights, February 2020
  • "Déclaration des dispositifs fiscaux potentiellement agressifs (DAC 6) : l'ordonnance de transposition est parue", DLA Piper Insights, October 2019
  • "Loi de finances pour 2019 - Mesures fiscales intéressant les entreprises", DLA Piper Insights, January 2019
  • "Loi de finances pour 2019 - Mesures fiscales intéressant les particuliers", DLA Piper Insights, January 2019

Seminars

  • IPEM (International Private Equity Market), Cannes and Paris, France, each year
  • MIPIM (International Market for Real Estate Professionals), Cannes, France, each year
  • Expo Real (Real Estate Fair and Conference), Munich, Germany, each year

Prior Experience

Before joining DLA Piper, Fanny was a partner at several high-profile international firms, based in Paris.

Connect

Phone

+33 1 40 15 25 23
(Work, Paris)