Thomas Cazals | Partner

Tél. +33 (0)1 85 08 22 00
Fax +33 (0)9 72 45 97 97

French, English, German

Thomas Cazals is a Lawyer and Doctor of Private Law. His practice covers all aspects of taxation. He advises in particular family groups and companies in relation to their acquisition (companies and real estate assets), transfer and restructuring (local and international) transactions. He also deals with company transfers, estates, income tax and wealth tax (regularizations of undeclared foreign assets and income, transfers of residence, taxation of impatriates and expatriates). Finally, he also benefits from an advance practice in tax litigation (amendment procedures, tax search warrants, administrative or judicial litigation…).


Prior to creating the Cazals Manzo Pichot Saint Quentin law firm, Thomas worked within the law firms Jones Day and Darrois Villey Maillot Brochier. He worked on the following transactions in particular:

  • Taxation of Transactions:
    • Shareholding of Caisse des Dépôts et Consignations in Groupama for an amount of 300 million euros
    • Share buyback of Bouygues for an amount of 1.25 billion euros
    • Reduction by Casino of its shareholding in Mercialys for an estimated amount of 900 million euros
    • Shareholding of Bright Food in Diva Bordeaux
    • Purchase of DNCA Finance by the US investment fund TA Associates from its majority shareholder, the Italian business bank Gruppo Banca Leonardo
  • Wealth Taxation:
    • Processing numerous foreign account regularization matters with the tax authorities
    • Restructuring of a family real estate group for Middle East clients
  • Miscellaneous:
    • Participation in the drafting and negotiation for a foreign State of an international tax treaty with France
    • Monitoring a litigation in connection with a tax search for a foreign international group


University Paris II-Assas (Master in business and tax law, 2002 – DESS diploma in international taxation in partnership with HEC, 2004) – Université Dauphine (Master in management sciences, 2003; Doctorate in Private Law, 2007) – Exeter University (LL.M, 2005) – Ludwig Maximilian Universität (Member of the Forschungstelle für Europäisches und Internationales Steuerrecht, 2005)

Associations professionnelles

Member of the International Fiscal Association (IFA) and of the Institut des Avocats Conseils Fiscaux (IACF)


The law firm is ranked by Chambers Europe, The Legal 500 and the French magazine Le Point as being in France a Leading Firm for its tax practice.