Raphaël Béra

Funds

• Advising Abenex on the tax aspects of the fundraising of Abenex Small Cap Fund II.
• Advising Seven2, a leading European private equity firm, on the tax structuring of a EUR400m continuation fund created to support its portfolio companies Marlink and Crystal.
• Advising on the tax structuring of Five Arrows Secondary Opportunities VI, the sixth fund in the Five Arrows Multi-Strategies platform, focused on GP-led secondary investments. The fund successfully closed at USD2bn.
• Advising Mérieux Equity Partners, the investment arm of the BioMérieux pharmaceutical group, on the fundraising of Mérieux Innovation 2, a venture capital fund focused on the biotech sector.
• Advising Ardian with respect to its semi-conductor fund of a target size of one billion euros.

M&A / Private Equity transactions

• Advising the management team of Atlantic Vantage Point (AVP)—formerly AXA Venture Partners—on their management buyout (MBO) from AXA, following the announcement of the sale of AXA IM to BNP Paribas Asset Management. 
• Advising Armen (GP Stake Fund) in its acquisition of a minority stake in the Belgian management company Vendis Capital. 
• Advising La Maison Partners, a leading French private equity management company, on the strategic reorganisation of its shareholding structure.
• Advising Alcopa Capital Development, together with the management team, structured the acquisition of 100% of the share capital and voting rights of Buffet Crampon Group (BCG), a global leader in wind instruments.

Real estate

• Advising Tikehau Investment Management on various tax matters.
• Advising Mata Capital on various tax matters.

Individual recognitions

• Chambers France – Tax – Band 4, 2026
• Legal 500 – Private Equity Tax – Leading Partner – since 2021
• Best Lawyers – Tax Law – since 2021
• International Tax Ranking – Transactional Tax – Highly Regarded – 2026
• International Tax Ranking – Real Estate Tax – Highly Regarded – 2026

Chambers France – Tax – 2026

Team recognitions

• Chambers France – Tax – Band 4, 2026
• Chambers France – Investment Funds – Band 3, 2026
• Legal 500 – Tax – Tier 3, 2026
• Legal 500 – Private Equity: Fund formation – Firms to Watch – 2026
• International Tax Ranking – Transactional tax – Tier 2 – 2026
• International Tax Ranking – General corporate tax – Tier 3 – 2026
• International Tax Ranking – Tax Controversy – Tier 3 – 2026
• International Tax Ranking – Real Estate Tax – Tier 3 – 2026
• International Tax Ranking – Transfer pricing – Tier 3 – 2026

“DLA Piper provides great support during a tax audit. Its team are responsive and dedicated.” – “DLA Piper is very reliable, available and pays attention to details. The team knows how to handle complex and transnational cases.” – “DLA Piper offers unique expertise in the taxation of investment funds.” – “DLA Piper demonstrates great rigor and an ability to handle complex issues in a pragmatic and operational manner, with a strong sense of priorities.” – “DLA Piper is well-suited for international deals.”

Chambers France – Tax – 2026

“DLA Piper is well regarded for its practice advising clients on fund formation, including regulatory and tax aspects. The team frequently advises investors domestically and internationally.” – “The DLA Piper team is very available and responsive.” – “DLA Piper's team has sound knowledge of industry practices.” – “DLA Piper has good knowledge of the market and its practices.” – “The advice provided by DLA Piper is of a very good level and the team is multidisciplinary with a high degree of availability and responsiveness.”

Chambers France – Investment Funds – 2026

Very strong responsiveness and ability to understand issues and provide solutions quickly.” – “I work primarily with Raphaël Béra and Menad Benseghir. They deliver high-quality work efficiently, and we are fully satisfied with our collaboration with them and with the DLA firm.” – “Responsiveness, reliability. Experience and teaching skills. They inspire confidence because they master their subject. They offer practical solutions.” – “A dynamic, available and competent team. Excellent service provided.” – “Hands on, dedicated to support. Very reliable, attention to detail, always available.” – “DLA Piper France's tax team distinguishes itself through strong technical expertise, a structured international presence, and a tailored service offering for leading corporate and financial clients.

Legal 500 France – Tax – 2026

• Clarification du régime fiscal et social des gains de Management Packages, Option Finance, June 2025
• Monthly VAT Alert
• Monthly Indirect Tax Alert
• New administrative guidelines for VAT in the hospitality and hospitality like sectors, 6 September 2024
• French public ruling – VAT on supply of board games which include a book, 10 June 2024
• French public ruling – Non-Fungible Tokens (NFTs), 13 March 2024
• French Finance Bill 2024 introduces new VAT measures, 7 February 2024
• Loi de Finances pour 2024, 12 January 2024
• Assimilation d’un partnership de droit écossais à une société de libre partenariat et inapplicabilité du régime mère-fille, 4 December 2023
• Draft Finance Bill for 2024 provides for amendments to the conditions for applying VAT in the hospitality and hospitality-like sectors, 7 November 2023
• French draft finance bill for 2024 released, 11 October 2023
• Projet de Loi de finances pour 2024 : des changements significatifs pour les entreprises et les particuliers, 4 October 2023
• Blog post: "Global Tax Alert: French Supreme Administrative Court requests preliminary ruling from ECJ", DLA Piper Insights, July 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