Marine Pelletier-Capes
Partner
Marine Pelletier-Capes joined Vivien & Associés in 2009, building on the experience she gained at CMS Francis Lefebvre and Bredin Prat.
She developed particular expertise in corporate and group taxation, especially in matters relating to tax consolidation, undercapitalization, and intra-group taxation. She regularly works alongside the firm’s corporate teams on acquisitions and complex reorganizations, including those requiring tax approvals or rulings.
Marine also has recognized experience in wealth taxation, executive and employee incentive schemes (management packages, employee savings plans), as well as the taxation of associations and foundations. She advises in both domestic and international contexts.
She is a member of the wealth taxation commission of the Institut des Avocats Conseils Fiscaux (IACF).
• Tax Law
• HEC, Master’s programs (International Legal and Tax Strategies), 1997
• Master I in Private Law, specializing in Business Law (University of Paris II Panthéon-Assas), 1998
• Master II in Taxation and Business Law (University of Paris I Panthéon-Sorbonne), 1999
• 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
- The International Comparative Legal Guide – Private Equity 2023
- « Cession de titres entre signataires de pactes Dutreil – Une réponse ministérielle recrée une entrave, et une distorsion, pourtant explicitement écartées par le législateur » par Marine Pelletier-Capes, Associée, Revue de droit fiscal, n°41, oct. 2013, n°532.
- « Quelles conséquences fiscales du Brexit pour les particuliers, résidents de France ou du Royaume-Uni, ayant des intérêts de l’autre côté de la Manche ? » par Marie Pelletier-Capes, Associée, Semaine Juridique édition Notariale et Immobilière du 7 janvier 2022.
- Legal 500 (2024)
- The International Comparative Legal Guide – Private Equity 2025/2026
