Thomas Cazals | Partner

Thomas Cazals is a lawyer at the Paris Bar and holds a Ph.D. in private law. He advises on all tax-related matters, including:

• Transactional tax (due diligence, structuring, management packages),
• Corporate tax (corporate income tax, VAT, local taxes),
• Domestic and international wealth tax (real estate wealth tax, real estate structuring, family holdings),
• Tax litigation and procedures (tax audits, dawn raids, administrative and judicial appeals).

His clients range from multinational groups to family offices, including business leaders and private investors. He is particularly appreciated for his high level of sophistication and quality of service, attributes recognized by Chambers France 2025:

“Thomas Cazals’ client service and general level of service is very strong. His level of sophistication is very strong. His commercial vision is very strong. He is excellent.”
Client – Chambers France 2025

Academic and Professional Background

Thomas graduated from the Université Paris II – Assas (Master’s in Business Law and Taxation, 2002 – DESS in International Taxation in partnership with HEC, 2004), the Université Paris-Dauphine (Master’s in Management Sciences, 2003), and the University of Exeter (LL.M, 2005).

He also obtained a Ph.D. in Private Law (2007) and was a visiting scholar at Ludwig Maximilian Universität (Munich) in 2005.

He is a member of the International Fiscal Association (IFA), the Institut des Avocats Conseils Fiscaux (IACF), and the Cambridge Forum for International Wealth Advisors – 1st Generation.

Before founding the law firm Cazals Manzo Pichot Saint Quentin, Thomas worked at Jones Day and Darrois Villey Maillot Brochier.

Recognitions

The firm is ranked among the leading tax law firms by Chambers Europe, The Legal 500, Leaders League, and the French magazine Le Point.

“Les 100 qui font le patrimoine”: Thomas has been repeatedly featured in this prestigious ranking by Groupe Ficade, listing the 100 most influential figures in the French wealth management industry.

“Very responsive and solution-oriented. He always keeps his clients’ commercial interests in mind.” (The Legal 500, 2021–2022)
“Remarkable responsiveness and a true ability to handle complex issues.” (The Legal 500, 2018–2019)
“Provides carefully crafted answers and shows strong expertise in client relationships. Praised for outstanding service quality.” (Chambers, 2017)
“A global vision of highly complex matters and an ability to provide clear explanations.” (The Legal 500, 2016)

Recent Work Highlights :

Transactional Tax

• Advised Cristal Union Group in connection with the acquisition of Lesaffre Frères
• Advised Elba Group following the entry of Siparex Micap 4
• Advised Matière Première on the capital investment by Kering Beauté
• Advised Rouquette Group in its equity investment in Maison Deroche

Private Wealth Tax

• Restructuring of a family group to facilitate intergenerational transfer under a “Pacte Dutreil”
• Restructuring of a real estate family group for Middle Eastern clients
• Establishment of a family holding company under the rollover relief of Article 150-0 B ter of the French Tax Code

Other Work

• High-profile litigation involving the application of international tax treaties
• Support in tax search and seizure procedures for a foreign multinational group
• Advised a foreign State on the drafting and negotiation of a bilateral tax treaty with France