Investing In... 2026

FRANCE TRENDS AND DEVELOPMENTS Contributed by: Hugo Sanchez de la Espada, Véronique Millischer, Olivia Chriqui-Guiot, Robin Gaulier and Aurore Cormary, Baker McKenzie

Robin Gaulier is a counsel in the tax department at Baker McKenzie Paris. With more than 11 years of

Aurore Cormary is an associate in Baker McKenzie Paris’s tax practice. She advises clients on a wide range of tax issues related to M&A, from due diligence to transaction structuring and post-deal integration.

experience, Robin focuses on the tax aspects of M&A and private equity, assisting clients in the entire journey of their transactions − from the letter of intent to the sale and purchase agreement, through the completion of due diligence and the acquisition structure. Following these transactions, Robin helps the clients to integrate their acquisitions into their existing group and simplify their structures. Robin is admitted to the Paris Bar and is a graduate of HEC Business School and the DJCE Caen University.

Aurore also works on tax aspects of group reorganisations, IP/IT matters, and general tax advisory. Aurore is admitted to the Paris Bar and is an alumna of Université Paris 1 Panthéon-Sorbonne and ESCP Business School.

Baker McKenzie 1 rue Paul Baudry 75008 Paris France Tel: +33 1 4417 5300 Fax: +33 1 4417 4575

Email: paris@bakermckenzie.com Web: www.bakermckenzie.com

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