Our areas of expertise: Transactional taxation and Mergers & Acquisitions (disposals, acquisitions, structuring, restructuring operations, acquisition due diligence, tax rulings …) Corporate taxation (Corporate Income Tax, VAT, Contribution on the Added Value of Enterprises (CVAE), Corporate Real Estate Contribution (CFE), tax compliance…) International taxation (withholding tax, tax treaties, tax credits …) Real estate taxation and monitoring of real estate investments (acquisition, disposal of real estate assets and of shares of real estate companies, OPPCIs, SIICs, VAT election, 3% tax…) Local taxes (real estate tax on property, tax on offices, planning taxes…) Private estate taxation (inheritance and gifts, income tax, real estate wealth tax …) Tax litigation fiscal (tax audits, claims, tax litigation …)
registration duties, VAT treatment of indemnities and rent-free periods, treatment of applicable
taxes …
financial expenses, VAT, planning taxes, 3% tax…
tax structuring of funds, advisory services in preparing the fund documentation and coordinating the various operators and authorities.
Structuring and advising a fund on the acquisition of office buildings to be
converted into serviced residences ;
Advice for the creation of an OPPCI devoted to logistics;
Advice to an insurance company within the framework of its investment in a
hotel activity;
Structuring of an investment fund for the purpose of holding pieces of land
purchased without a building permit;
Advice to a religious congregation on restructuring the ownership of its
investment properties ;
Drafting and follow-up on a tax ruling pertaining to an exemption from
withholding tax for a foreign OPC (Collective Investment Scheme);
Advising several families within the context of their private estate strategy and
the transfer thereof.
His expertise in real estate tax matters allows him to assist French institutional investors as well as foreign investment funds, property developers and tenants. He also advises investors and listed and non-listed companies in their M&A operations. Emmanuel also assists managers and other individuals in their personal tax issues both nationally and internationally.
Emmanuel is a member of the Institut des Avocats Conseils Fiscaux (IACF), he is also a member of the International Fiscal Association (IFA) and of the CFE Tax Advisers Europe
The Legal 500 2024 says that “Emmanuel Galifer isextremely reliable, concise, efficient lawyer. Knows how to simplify the subject, identify the essential issues to respond effectively and accurately to the problem.“
His partners and associates at Fairway say “his Southern origins enchant a more and more complex tax law”.
– Real estate tax
– Corporate taxation (relating to listed and non-listed companies)
– Personal property taxation
– Employee savings plan
– Tax litigation
Before joining Fairway, Emmanuel practiced in the tax department of the law firm Willkie Farr & Gallagher.
He began his career at the law firm Shearman & Sterling where he spent 4 years before joining the firm Brandford-Griffith & Associés that he left in 2006 to join Willkie Farr & Gallagher.
– Postgraduate degree in Tax Law – University of Paris XII (1998)
– Postgraduate degree in Business Law – University of Montpellier I (1997)
Emmanuel will go hiking or gliding in the mountains to breathe some fresh air with his wife.
Chambers France 2025– Band 3, Real estate tax section – “Emmanuel Galifer is an excellent professional who delivers quality advice that fully take into account the risks, including on complex cases. He also has excellent interpersonal skills“
Chambers Europe 2024– Band 3, Real estate tax section – “Emmanuel Galifer is always present, even in emergencies, with great agility and adaptability. I like his excellent responsiveness and the clarity of his answers on complex topics.“
Chambers Europe 2023 – Band 3, Real estate tax section – Emmanuel Galifer regularly advises on the tax aspects of real estate acquisitions as well as property investments and cross-border portfolios.“Emmanuel is extremely reassuring in his tax and legal approach to complex cases. He is a remarkable negotiator.” “His main strengths are his responsiveness, efficiency and communication skills.” “He is proactive, very nice, precise and available.”
Chambers Europe 2022 – Band 3, Real estate tax section – Emmanuel Galifer regularly advises on the tax aspects of real estate acquisitions as well as property investments and cross-border portfolios. He is described by one client as being “reachable, responsive, precise and reassuring.”
Chambers & Partners 2017, 2018, 2019, 2020 ranked Emmanuel Galifer as a recognised practitioner in the tax section
Legal 500 2024 – Band 5 – Tax Section
Legal 500 2020 – Next Generation Lawyer
“Emmanuel Galifer knows how to transmit his analyzes with great clarity. Emmanuel Galifer is a very accessible lawyer, relevant, serious and always available in case of urgent question. Strong sense of service. Reassures the customer by finding appropriate solutions. Availability. Responsiveness. Very pleasant. Optimized fees. Conclusion: the perfect combination.”
“Emmanuel Galifer is very professional, nice, creative, clear and precise. He makes complex matters look clearer, which helps clients to take to the best decision. His analyses are always business-oriented”.
“Emmanuel Galifer is very professional, nice, creative, clear and precise. He makes complex matters look clearer, which helps clients to take to the best decision. His analyses are always business-oriented”.
“Emmanuel Galifer is very smart and easygoing, renders tax issues intelligible, and sees the whole picture”
” The knowledgeable, smart and practical Emmanuel Galifer makes tax issues understandable”
” Tax partner Emmanuel Galifer is ‘excellent, easily understandable, elaborates solutions and is clearly one to watch and consider“
“Emmanuel Galifer shows flexibility and force of conviction in designing tax property structures” and he is described as «pertinent and precise”.
” Emmanuel Galifer is a “pertinent and precise” tax expert”.
Fairway A.A.R.P.I. (since 2021)
French
English
FAIRWAY A. A. R. P. I.
25 rue Murillo
75008 Paris