« The only difference between a tax collector and a taxidermist is that the taxidermist leaves the skin.” (Mark Twain)

Lawyer at the Paris Bar since 2004, Etienne joined LWA in 2015 after having practiced in the law firms Bird&Bird, Dentons and King&Wood Mallesons (ex-SJ Berwin).

Etienne forms part of the Tax practice.
He regularly advises companies, groups of companies or investment funds in the performance of their acquisition, merger or restructuring transactions. Furthermore, he is also involved in the daily management of their tax issues, whatever may be the taxes concerned.
Etienne also assists the senior managers in the structuring of their shareholdings. He provides them with assistance in transactions for the assignment or transmission of their company and advises them in the implementation of favorable tax devices.
He has moreover developed specific experience in the area of taxation that is applicable for territorial communities (collectivités territoriales) and public establishments, regarding VAT topics, in particular.

In addition to his assignments in counselling, Etienne is also involved alongside companies and individuals in connection with tax verifications and disputes.




• Taxation of companies
• Public taxation
• Taxation of groups of companies
• Real property taxation
• Restructurings, reorganisations
• Mergers & Acquisitions
• Tax audits
• Management packages
• Tax litigation
• Estate taxation


• Postgraduate degree (DJCE-DESS) in Business Law (University of Caen)
• Postgraduate degree (DESS) in Tax Law (University of Toulouse)


• French
• English


• Membre of IACF


• Présentation annuelle des lois de finances (Annual presentation of financial laws)
• Les principes de déductibilité des charges financières (The principles for the deductibility of financial charges)
• La fiscalité des management package (The taxation of management packages)
• Le régime d’imposition des plus-values (The tax regime applicable to capital gains)
• La fiscalité des garanties de passif (The taxation of liability guarantees)