Raphaël Béra has extensive experience in the tax structuring of:
- Alternative investment funds (private equity / real estate / infrastructure funds) in multiple jurisdictions, including the structuring of carried interest and co-investment mechanisms;
- Mergers & Acquisitions: private M&A deals including LBOs, capital markets transactions;
- Real estate transactions, including acquisitions of French real property by institutional investors and non-resident high net worth individuals.
Raphaël has also been involved in general reorganisation work for corporate groups, including corporate tax and VAT issues.
Raphaël also represents taxpayers in tax disputes.
- Advising Antin Infrastructure Partners on the fundraising of Antin Infrastructure Partners IV.
- Advising Rothschild & Co Merchant Banking on the fundraising of Five Arrows Principal Investments III and of Five Arrows Secondary Opportunities V.
- Advising Tikehau Investment Management on the fundraising of the T2 Energy Transition Fund.
- Advising PAI Partners in connection with the structuring of the PAI Europe VII fund.
M&A / Private Equity transactions
- Advising France Air in connection with the acquisition of SIG’s Air Handling Division.
- Advising Société Générale in connection with the acquisition of Treezor.
- Advising Carlyle and Montefiore in the sale of part of their stake in European Camping Group to OTPP.
- Advising a French institutional investor on real estate investments in Denmark.
- Advising Norges in connection with the acquisition of the 79 avenue des Champs Elysées (Paris) building.
- Harvard Law School, LLM and International Tax Program
- Université Paris 2 Panthéon-Assas, Master 2 in Business Law (DJCE)
- Sciences Po, BA in Public Affairs
- Legal 500 – Private Equity Tax – Tier 3 – 2023
- Chambers Europe – Band 4 – Tax – 2023
- Legal 500 – Private Equity Tax – Leading Individual – 2023
- Chambers Europe – Tax – Band 4 – 2023
- Best Lawyers - Tax Law – 2021-24
- Global Tax Alert: French Supreme Administrative Court requests preliminary ruling from ECJ, 6 July 2021
- Announced, proposed and implemented: Key features of France's DST, 9 February 2021
- Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions, 9 February 2021
- Blog post: "Fonds d’investissement - Commentaires administratifs relatifs à la sortie du Royaume-Uni de l’Union européenne", DLA Piper Insights, April 2021
- Blog post: "Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions", DLA Piper Insights, February 2021
- Blog post: "Loi de Finances pour 2021", DLA Piper Insights, January 2021
- Quote: "Capital-investissement : Le retour de bâton fiscal", L’AGEFI, November 2020
- Article: "Octroi d'avance en compte courant aux entreprises en difficulté par OPC", Les Echos Executives, July 2020
- Article: "Les nouvelles dispositions relatives à l'exonération de TVA liée à la gestion des fonds d'investissement commentées par l'administration fiscale", Les Echos Executives, June 2020, Option Droit & Affaire (ODA), September 2020
- Article: COVID19 - Distributions de dividendes et rachat d'actions : quelles entreprises concernées par l'interdiction?", Les Echos Executives, April 2020
- Blog post: "COVID-19 The Governmental Response in France", April 2020
- Blog post: "Coronavirus COVID-19 Tax Q&A: France", April 2020
- Blog post: "Les entreprises face au Covid-19 : quelles mesures fiscales?", March 2020
- Blog post: "Loi de Finances pour 2020", February 2020
- Blog post: "France publishes transposition order to implement EU DAC6 directive into domestic law", December 2019
- Blog post: "Déclaration des dispositifs fiscaux potentiellement agressifs (DAC 6) : l'ordonnance de transposition est parue", October 2019
- Blog post: "French Digital Services Tax enters into force", September 2019
- Blog post: "New French digital tax under discussion", March 2019
- Blog post: "Loi de finances pour 2019 - Mesures fiscales intéressant les entreprises", January 2019
- Blog post: "Loi de finances pour 2019 - Mesures fiscales intéressant les particuliers", January 2019
- Webinar: Loi de finances, ATAD 2, DAC6: quel environnement fiscal en 2021? January 2021
- Fair: International Private Equity (IPEM), Cannes, France, January 2019, 2020
Memberships And Affiliations