Emmanuel Galifer
Tel (st) +33 1 56 43 48 30
Tel +33 6 12 33 66 40
Mail egalifer@fway.fr
Specialty Tax law

Emmanuel Galifer

Partner | Tax law

About Emmanuel

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

His partners and associates at Fairway say “his Southern origins enchant a more and more complex tax law”.

His clients rely on his expertise for:

– Real estate tax
– Corporate taxation (relating to listed and non-listed companies)
– Personal property taxation
– Employee savings plan
– Tax litigation

Before Fairway

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.

Well before Fairway

– Postgraduate degree in Tax Law – University of Paris XII (1998)
– Postgraduate degree in Business Law – University of Montpellier I (1997)

After Fairway

Emmanuel will go hiking or gliding in the mountains to breathe some fresh air with his wife.

 


Chambers France 2026– Band 3, Real estate tax section – “Emmanuel Galifer is an expert in his field. Able to simplify very complex subjects in an understandable way, he adapts to each party and delivers advice with great responsiveness and availability

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 2026 – Band 5- Tax Section:‘Emmanuel Galifer is an outstanding technician, and he knows how to make his conclusions concise and understandable.’
Legal 500 2025 – Band 5- Tax Section: “Emmanuel Galifer is very smart and easygoing, renders tax issues intelligible, and sees the whole picture”

Legal 500 2024 – Band 5 – Tax Section

Legal 500 2020 – Next Generation Lawyer