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Expertise : National and International Corporate Taxation

He is particularly active in the following areas:

– Taxation of companies and corporate groups, particularly in the context of tax structuring for mergers & acquisitions and group tax management.
– Assistance with tax audits and follow-up of litigation procedures.
– Research tax: financial and scientific security of the Research Tax Credit (CIR), management of tax audits, and litigation related to CIR.
– Real estate taxation, SIIC regime, etc.
– Taxation of financial products (banking and insurance sectors).

He is heavily involved in numerous family business restructurings and has developed particular expertise in wealth taxation.



Holding a Master II in tax law (University of Paris II, 1980), he was a member of the Tax Legislation Department, particularly responsible for group regimes from 1983 to 1989. From 1989 to 2023, he was with CMS- Francis Lefebvre Avocats.

Professionnal career

He writes for various journals such as Droit Fiscal, published by Editions Francis Lefebvre. He is a member of the Institut des Avocats Conseils Fiscaux (IACF) and the Association Française des Avocats Conseils d’Entreprises (ACE).


Lionel Lenczner was a lecturer in tax law at the University of Paris I (Panthéon-Sorbonne) from 1996 to 2020.