Partner Laurent Modave is a member of Gide’s Tax practice group. He specialises in French and international tax law. His practice mainly concentrates on property-based transactions, mergers and acquisitions and group reorganisations.
He has developed significant expertise in asset management issues and investment funds, including structuring real estate and private equity funds. Since 2004, he has conducted the discussions with the French tax authorities on the design and the implementation of the OPCI, the newly-created French non-listed REIT. He is also very active on transactions involving listed REITs (SIIC).
Recently, Laurent Modave advised Solvay on the tax aspects of its proposed Euro 3.4 billion acquisition of Rhodia. He also advised UFG Rem on the purchase of a portfolio of hotels from the Accor group for a sale and leaseback transaction, Casino Group on an outsourcing of real estate assets, as well as Natixis on the split-up of a real estate investment fund and BNP Paribas bank on the restructuring of two of its funds.
Laurent Modave is a frequent speaker on tax law and investment fund issues, and regularly authors publications on tax issues. He is a member of the Institut des Avocats Conseils fiscaux.
Laurent is regularly ranked among the leading lawyers in real estate taxation by international guides such as Chambers Europe, Legal 500 and Best Lawyers in France. In particular, he has been ranked as Leading Individual in Property Taxation by Legal 500 since 2015.
« [...] Laurent Modave, Magali Buchert, Olivier Dauchez et Bertrand Jouanneau. sont les figures centrales de l’équipe. Ils sont notamment entourés des counsels Alexandre Bochu et Brian Martin. »
Legal 500 Paris 2022 - Droit fiscal
« Laurent Modave and Bertrand Jouanneau are outstanding lawyers, very experienced, highly approachable and always willing to go the extra mile. I appreciate their hands-on approach as well as their thorough understanding of what is considered market practice; they both have significant expertise in asset management issues and investment funds, including structuring real estate and private equity funds. »
Legal 500 EMEA 2022 - Tax
« The high-level real estate tax practice of Laurent Modave and Bertrand Jouanneau is sought after by leading property investors to advise on the structuring of real estate funds and large property transactions. »
Legal 500 EMEA 2022 - Tax
« Laurent Modave climbs the rankings this year on the back of positive client feedback, with one saying: "He is an outstanding lawyer who is very experienced, highly approachable and always willing to go the extra mile." His work includes advising on the tax aspects of structuring sizeable real estate portfolios and acquisitions. »
Chambers Europe 2022 - Tax: Real Estate
« Key names in the team include Laurent Modave, Magali Buchert, Olivier Dauchez and Bertrand Jouanneau. Also highly involved are counsels Alexandre Bochu and Brian Martin. »
Legal 500 EMEA 2021
« Laurent Modave has a broad real estate expertise, acting for real estate investors, development funds and real estate companies on the tax structuring of property investments. One impressed client points to his commercial awareness, praising his 'hands-on approach as well as his thorough understanding of what is considered market practice.' »
Chambers Europe 2021
« Advises on a variety of matters, including tax litigation, real estate investments, M&A transactions and capital markets operations. Frequently works on international matters. Clients come from different industry sectors such as financial services, real estate and retail. Draws on expertise from across the firm to provide a holistic service to clients. Clients describe the lawyers as 'responsive, committed and providing high-level strategic tax advice on sophisticated transactions or litigation cases.' Another highlights their 'competence, pragmatism and negotiation ability.' Laurent Modave offers advice on real estate tax matters to French and international clients. He assisted Amundi Immobilier with the acquisition from Blackstone of 100% of the shares of the OPPCI Villiot holding.»
Chambers Europe 2019
« Gide Loyrette Nouel has ‘an extremely responsive, innovative and committed’ team, which ‘provides high-level advice on sophisticated litigation and complex transactions’. The 16-lawyer practice can also rely on 'a good international network and is well connected with industry bodies, as well as governmental and regulatory agencies’. The team notably has ‘deep knowledge of the real estate sector’ and regularly advises on high-profile transactions in that area. It recently assisted Amundi Immobilier and Primonial with the set up of a joint venture for the off-plan acquisition of the Tour Hekla project. The team is also very strong in the banking and financial sector and recently assisted CNP Assurances with the issuance of €500m-worth of Tier 1 notes.
The ‘excellent’ Laurent Modave is ‘solution oriented’ and ‘highly recommended for his real estate fund expertise’. »
Legal 500 EMEA 2019