Bruno Leroy is a partner in the Tax practice of Paul Hastings and is based in the Paris office.
Mr. Leroy historically advises French and international companies in the context of complex tax structuring, including domestic and international acquisitions, leveraged buyouts, IPO, restructuring, development of international financings, optimization of funds flow, and transfer pricing. He has a wealth of experience in M&A transactions, tax structuring, and international tax planning.
Mr. Leroy is also increasingly involved in LBO transactions, due to his ability to optimize both (i) the tax structuring of LBO acquisitions (including the modeling of the tax flows) and (ii) the effective tax rate of companies under LBOs (optimization of the intra-group flows and the corporate taxation of companies under LBOs, build-up operations). He also advises chief executives and managers on the sale of their company(ies) and holdings, combined with integrated patrimonial legal and tax planning, as well as on the implementation of incentives (management packages, granting of free shares).
In addition, Mr. Leroy advises high net worth individuals for tax optimization purposes and for the securitization of their tax position in France. He is also regularly involved in relations with the tax administration, whether at the verification stage or during litigation, for both companies and individuals (IS, IRPP, ISF).
- Recognized as one of the leading tax lawyers in France by Best Lawyers 2018
- Ranked Band 4 in Tax by Chambers Europe 2019:
- Clients describe him as "creative, mature in his judgement and able to solve both French and very complex international issues. He has also a very good personal approach."
- Recognized in Tax by Legal 500 Europe 2019:
- Clients describe him as "‘great domestic and international knowledge’, ‘is very good at understanding his clients' expectations, and also very good at defending clients against the tax administration’."
- Sciences Po Paris, Master, 1992
- University of Paris 2 Panthéon-Assas, DESS, Tax and Business Law, 1993
- University of Picardie Jules Verne (Amiens), law degree, Public Law and Master, Private Law, 1990
- Air France Industries KLM Engineering & Maintenance on the creation of xCelle Americas, a newly formed joint venture with Triumph Group.
- A2Mac1 on the acquisition of ImproValue.
- Paul Hastings Advised the Management Team of Naturacare in Secondary LBO Structured by Dentressangle Capital - July 25th, 2023
- Paul Hastings Again Recognized by Chambers Europe 2023 - March 20th, 2023
- Paul Hastings advises Five Arrows on its reinvestment in A2MAC1 alongside Providence Equity Partners - November 9th, 2022
- FCDE Signs An Exclusivity Agreement With Cobham - March 17th, 2022
- A2Mac1 Acquires Coram Research - March 4th, 2022
- Marguerite Acquires a Majority Stake in Jifmar - February 21st, 2022
- Air France Industries KLM Engineering & Maintenance Forms xCelle Americas, a Joint Venture with Triumph Group - December 8th, 2021
- Paul Hastings advises A2Mac1 on the acquisition of ImproValue - November 22nd, 2021
- Legal 500 EMEA Guide Recognizes Paul Hastings in France and Germany - April 21st, 2021
- Paul Hastings’ Lawyers Recognized as 2021 Acritas Stars Across Key Practice Areas - March 24th, 2021
- Paul Hastings Expands Global Finance and Restructuring Practice with Renowned Restructuring Partner and Team in Paris - April 10th, 2020
- Paul Hastings Hires OECD Director of Legal Affairs Nicola Bonucci - November 18th, 2019
- Paul Hastings European Expansion Continues With Paris Corporate/Private Equity Partner Hire - October 3rd, 2019
- Paul Hastings Energizes Houston Transactional Practice with Partner Duo, Continues Global Lateral Surge - October 1st, 2019
- Paul Hastings Continues Corporate Growth Hot Streak, Adding Prominent Capital Markets Partner in Los Angeles - August 19th, 2019
- Paul Hastings’ Leading Latin America Practice Welcomes Preeminent M&A/Capital Markets Team in São Paulo - August 8th, 2019
- Paul Hastings Hires Leading French Tax Partner Bruno Leroy - May 13th, 2019
- Paris Bar member.
- He speaks fluent French and English.