TAX LAW FIRM · PARIS
Tax excellence
at the service
of your transactions.
Mamou & Boccara is an independent tax law boutique bringing together four partners from leading international firms. We advise investment funds, corporate groups and executives on their most complex transactions — combining the technical expertise of large firms with the responsiveness of a human-scale structure.
Recognitions
LEGAL 500 · TAX LAW 2025
« A high-quality team, highly responsive, providing tailor-made solutions to clients. »
Classement Legal 500 — Droit fiscal des entreprises
LE POINT · BEST LAW FIRMS 2025
Ranked among the leading tax law firms
Palmarès annuel Le Point — Droit fiscal
LEADERS LEAGUE · SILVER TROPHY 2026
Transactional Tax
Sommets du Droit — catégorie relevée, équipes de premier plan
OPTION DROIT & AFFAIRES
Excellent — Corporate Tax Law
Classement annuel Option Droit & Affaires
CABINET D’AVOCATS FISCALISTES · PARIS
A boutique built
around excellence.
Founded in 2018 by Laurent Mamou and Élie Boccara, the firm was born from a shared conviction: it is possible to offer the technical rigor and analytical depth of the largest tax firms, without their structural constraints. Two years later, Virginie Aïdan and Hélène Leclère joined as partners, bringing their complementary expertise in international and wealth tax matters.
« Supporting our clients in carrying out their transactions by bringing them expert-level technical depth — without the constraints of large firms. »
01
Complete independence
No conflicts of interest, no institutional constraints. Our advice is driven solely by our clients’ interests.
02
Four partners, a single point of contact
Every matter benefits from the direct involvement of a partner and the collective insight of the entire team.
03
Built-in financial fluency
Our advice systematically includes quantitative modelling and an analysis of the financial impact — simulations, comparatives and projections.
04
Full 360-degree coverage
From transactional advice through to its wealth-related and personal consequences for executives, we cover the entire tax spectrum.
Areas of Expertise
A complete spectrum,
two centres of excellence.
The firm handles the full range of tax issues arising from transactions and corporate operations, complemented by wealth and international expertise shared across all partners.
Transactional Tax &
Private equity
The core of the firm’s practice. We work alongside investment funds, French and foreign groups, and executives in the tax structuring of their growth, acquisition and disposal transactions — from due diligence to documentation, including scenario modelling and the design of legal instruments.
Mergers & acquisitions and restructurings
Tax structuring of acquisitions and disposals, buy-side and sell-side tax due diligence, intra-group restructurings and joint ventures.
Private equity & LBO / OBO
Structuring of acquisition vehicles, deal financing, recapitalisations, build-ups and exits. Advice to funds and corporate investors.
Management packages
Design and optimisation of executive remuneration and investment instruments: preference shares (ADP), share warrants (BSA), convertible bonds, and 150-0 B ter and 210 B mechanisms.
Corporate taxation
Tax strategy definition, tax consolidation, analysis of routine and exceptional transactions, dealings with the tax authorities, and ruling requests.
Manager advisory
Tailored tax advice to managers investing alongside funds: structuring, optimisation and exit.
Indirect taxation
VAT and indirect taxes on transactions: analysis of applicable regimes, optimisation of input VAT recovery, and securing of transaction flows.
Wealth, International
& Tax Litigation
A fully-fledged area of expertise, naturally articulated with our transactional practice. Our transactions often generate significant personal and wealth considerations for executives and investors — the firm supports them through these matters with the same technical demands.
Private wealth taxation for executives
Structuring and optimisation of the wealth of entrepreneurs, executives and families, both French and foreign. Estate planning, real estate wealth tax (IFI) and life insurance.
International taxation
Cross-border issues for companies and individuals: transfer pricing, exit tax, tax treaties, and Franco-Belgian and multinational situations.
Real estate taxation
Structuring of real estate investments, SIIC and SCPI regimes, real estate VAT, registration duties and capital gains.
Tax litigation & audits
Assistance during tax audits and personal tax situation reviews, contentious claims, and disputes before the administrative courts.
Taxation of artists & creators
Tax advice and optimisation for artists, athletes and creators, in connection with their specific wealth and international circumstances.
Relations with the tax authorities
Tax rulings, voluntary disclosure procedures, and direct dialogue with the French tax authorities (DGFiP) — within a proactive approach to securing tax positions.
THE TEAM
Four partners.
One firm.
All from leading firms — Arsene, Hogan Lovells, Latham & Watkins, EY Société d’Avocats and other major international practices — the partners of Mamou & Boccara have chosen independence in order to practise differently: with greater depth, greater continuity in the client relationship and personal involvement in every matter.
M&A · LBO · MANAGEMENT PACKAGES
Laurent Mamou
FOUNDING PARTNER
« Advising our clients as if their tax challenges were our own. »
After more than thirteen years in the tax departments of leading law firms, Laurent founded Mamou & Boccara in 2018. He advises French and international groups on their restructurings, acquisitions and tax strategies, with recognized expertise in LBOs and management packages. He regularly writes for specialised journals and speaks at tax law seminars.
Master 2 International Tax — Paris II Assas (2002)
M&A · LBO · CORPORATE TAX
Élie Boccara
FOUNDING PARTNER
« The tax structure of a transaction is built from the very first round of negotiations — not after. »
Élie practised in the tax department of Latham & Watkins Paris, then at EY Société d’Avocats where he was seconded to the New York office. Co-founder of the firm, he advises on private equity and M&A transactions, tax due diligence on acquisitions and disposals, and the structuring of investment vehicles.
EDUCATION
Master 2 Tax Law — Paris Dauphine · LLM Northwestern University
PARIS BAR
EXPERIENCE
Virginie Aïdan
PARTNER
« I treat each matter entrusted to me as if my own interests were at stake — with all the technical demands and commitment this requires. »
Virginie practises international tax, corporate tax and M&A transactions — due diligence and structuring — as well as executive taxation and tax litigation. She supports her clients with a comprehensive vision encompassing the technical, human and financial dimensions of each matter. Lecturer at Paris Dauphine, member of IACF, A3F and IBA.
EDUCATION
PARIS BAR
EXPERIENCE
RECOGNITIONS
PATRIMONIAL · IMMOBILIER · CONTENTIEUX
Hélène Leclère
PARTNER
« Wealth tax advice is a long-term discipline — it requires as much rigor as it does trust. »
Hélène began her career as a wealth manager at Rothschild Martin Maurel before joining Arsène and then taking part in the founding of Keels. She advises families and entrepreneurs on their tax obligations and relations with the tax authorities, with particular expertise in Franco-Belgian tax matters.
EDUCATION
PARIS BAR
EXPERIENCE
ASSOCIATES
An experienced team, drawn from leading firms, working alongside the partners on every matter.
EB
Émilie Bernier
ASSOCIATE
Émilie advises French and international companies, investors and executives. Her practice covers day-to-day taxation, structuring transactions and transactional tax matters. She also assists executives with wealth structuring, remuneration policy and their dealings with the tax authorities.
EDUCATION
Master 2 Droit fiscal — Lyon III (2019)
PARIS BAR
MM
Magali Mazzuco
ASSOCIATE
Previously with Arsene, Magali advises French and international groups as well as investment funds on their day-to-day tax management and on their exceptional transactions — investment, restructuring and divestment — as well as tax audits. She also works in private wealth taxation for executives and entrepreneurs.
EDUCATION
Master 2 Droit Fiscal — Paris-Panthéon-Assas (2017)
PARIS BAR
HR
Hovannès Rastklan
ASSOCIATE
Hovannès assists companies and individuals with their tax matters, in both advisory and litigation work. He supports clients with their day-to-day taxation and their exceptional transactions. He previously practised at French and international firms and at TotalEnergies.
EDUCATION
Master 2 — Grenoble Alpes · MS Juriste Manager — emlyon
PARIS BAR
LK
Laura Knoll
ASSOCIATE
Laura advises entrepreneurs, executives and families on the full range of their tax matters — wealth structuring and estate planning, remuneration policy and relations with the tax authorities. She also supports French and international groups with their day-to-day tax management and their exceptional transactions.
EDUCATION
Master 2 Droit des Affaires et Fiscalité — Paris I · LLB Leicester
PARIS BAR
NEWS & DEALS
Our latest
news.
Recent transactions, publications and the firm’s insights.
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Publications
Interview Le Figaro : « Nous ne sommes surtout pas les parents pauvres des avocats : les notaires aussi peuvent résoudre un dossier en droit des affaires ».
L’association Notaires Conseil d’Entreprise veut convaincre les chefs d’entreprise d’avoir le réflexe de se tourner vers cette profession, qui permet d’établir la jonction entre la situation professionnelle du dirigeant et sa situation privée. Retrouvez notre interview dans Le Figaro.
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Publications
Interview les Echos : Comment le fisc détermine votre résidence fiscale ; la jurisprudence Christian Clavier
La Cour administrative d'appel de Paris vient de confirmer le redressement de Christian Clavier, en précisant les critères d'appréciation de la domiciliation fiscale. Retrouvez notre interview dans Les Echos.
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Opérations
Lauralu stocké par un fonds infra
La société d'investissement Eurazeo a annoncé l'acquisition, via sa stratégie Infrastructure, d'une participation majoritaire dans l'entreprise française Lauralu auprès d'Evolem. Pour cette opération, Eurazeo s'est entourée d'un consortium d'investisseurs ancrés dans l'écosystème local, comprenant Origine Partners, Croissance Sud, Sofilaro et l'IRDI. Le Cabinet (Laurent Mamou, Magali Mazzuco) conseillait certains de ces investisseurs sur les enjeux…
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Opérations
Andera Partners accompagne le Groupe Plasseraud IP dans son nouveau cycle de développement.
Le Cabinet (Laurent Mamou, Magali Mazzuco et Emilie Bernier) conseillait Andera Partners. Andera Partners, acteur de référence du capital-investissement en Europe, réalise une opération mezzanine sponsorless dans le Groupe Plasseraud IP, basé à Paris. Fondé en 1906, Plasseraud est le cabinet de conseil en propriété industrielle (CPI), numéro un en France et parmi les leaders européens. Fort…
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Opérations
Fabulous French Brasseurs verse dans le LBO
Le Cabinet (Laurent Mamou, Hovannès Rastklan) accompagnait le management de Fabulous French Brasseurs dans le cadre de l'ouverture de son capital à FrenchFood Capital. Le groupe brassicole Fabulous French Brasseurs, acteur référent de la bière artisanale avec des marques emblématiques comme Sant Erwann et Britt ouvre son capital au fonds spécialiste de l’alimentaire FrenchFood Capital.…
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Publications
Interview les Echos : Immobilier, vous faites un crédit relais ? Attention à ce piège méconnu qui peut vous valoir un redressement fiscal
Il est possible de ne pas être taxé sur la plus-value en cas de vente d'un bien secondaire ou locatif pour acheter sa résidence principale. Il faut toutefois orchestrer parfaitement les transactions, au risque de recevoir un courrier désagréable des impôts. Retrouvez notre interview complète sur le site des Echos
CONTACT US
Let's talk about
your matter.
Every matter deserves an initial conversation. We are committed to responding within 24 hours.
ADDRESS
24, rue de Berri
75008 Paris
PHONE
LANGUAGES
French · English