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Home Experts Laurent Leclercq

Laurent Leclercq

Managing Director/Partner


I have been working with large corporate clients for more than 30 years, making my best with my team to help them to improve their performance through tailored tax and legal solutions. Approximately half of my clients are in the insurance industry, the other half belonging to many others. I have been assisting most of my clients for more than 10 years and they know they can rely on me to facilitate their strategic operations, find the appropriate experts they need amongst our 1200 lawyers within Fidal or defend their interests. I am also very proud to represent Fidal at the board of WTS Global and to work closer and closer with my foreign colleagues

If you want to have a chance to find the right answer, start asking the right questions
Service(s)
International Corporate Tax Tax Certainty & Controversy Financial Services
Areas of Expertise
Highly experienced in corporate tax advisory and reorganization services
Strong practice of cross-border transactions for major international groups, especially financial institutions
Author of a reference book dedicated to the French tax consolidation regime
Education
ESCP (1990)
Post-graduate degree in Business Law and Taxation (University of Paris II – 1991)
Attorney in law registered with the Hauts-de-Seine Bar
Languages
English, French
Professional Experience
Co-Managing Partner of FIDAL in Paris
Tax lawyer with Landwell (PWC)
Tax lawyer with CMS Bureau Francis Lefebvre
FIDAL
Laurent Leclercq
Managing Director/Partner
France
Tour Prisma - 4/6 avenue d’Alsace
92982 Paris la Défense
+ 33 1 55 68 16 42
Authoring and contributions by Laurent Leclercq

This article summarizes the 2025 Finance bill, enhancing the global minimum tax regime with OECD instructions on deferred taxes and "transparent" entities, effective for financial years ending after Dec 31, 2024

France: Amendments made by the Finance bill for 2025 to the Pillar Two mechanism
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The purpose of this note is to provide a didactic presentation of the reporting obligations, particularly aimed at the many "small groups" subject to Pillar Two regulations which are still at the beginning of their project and the French subsidiaries of foreign groups subject to this regulation.

France: Pillar Two - Overview of the Reporting Obligations for Constituent Entities Established in France
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On 7 November 2024, the European Court of Justice (CJEU) issued a judgment (XX, C-782/22) regarding the levy of dividend withholding tax (DWT) on foreign insurance companies in light of the European free movement of capital.

France & The Netherlands: Foreign insurance companies and Dutch WHT on dividends – recent CJEU judgement C-782/22
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