Marine Pelletier-Capes

Member of the Paris Bar

Before joining the firm, Marine practiced with the tax departments of C’M’S’ Bureau Francis Lefebvre (2000-2002) and Bredin Prat (2002-2009).

Marine has developed notable expertise in corporate and corporate group taxation (tax consolidation regime, thin capitalization rules, etc.). She frequently assists the firm’s corporate teams on complex domestic or cross-border acquisitions and group reorganizations.

She provides regular advice to French and international groups as well as groundbreaking startups on complex acquisitions or reorganizations, including when advance tax rulings or informal contacts with the French tax authorities are required. Marine is also a recognized practitioner of individual taxation (family office, pactes Dutreil, etc.) and top management and employee incentive schemes (management packages, compensation schemes), including in an international context. Her area of expertise also covers the taxation of nonprofit organizations.

Marine is a member of the IACF (Institut des Avocats Conseils Fiscaux) and a regular speaker at HEC Paris Grande Ecole’s master programs (general education in taxation) as well as French or international seminars focusing on private clients taxation.


  • Legal 500 EMEA 2024: Recognized in Tax
  • Décideurs – Leaders League 2023 – Tax law – Transaction tax: Recognized “Excellent”
  • Décideurs – Leaders League 2023 – Tax law – LBO taxation: Recognized “Highly recommended”
  • Décideurs – Leaders League 2023 – Tax law – Taxation of associations and non-profit organizations: Recognized “Highly recommended”
  • Legal 500 EMEA 2023 : Recognized in Tax practice
  • Legal 500 EMEA 2021: Recognized in Tax practice
  • Décideurs – Leaders league France 2021: “Excellent” in Tax practice