Our Team

Our strength lies in our team, composed of around ten seasoned professionals, split between Paris and Dubai, with backgrounds in leading law firms and advisory practices. Bringing together French, UAE and international tax expertise, they operate as a single team across both offices and across every jurisdiction our clients are active in.

Nicolas Duboille

Nicolas Duboille

Managing Partner

Nicolas Duboille is one of the Founders of SUMERSON and the current managing partner of the firm. He advises multinational groups, private equity funds, sovereign entities, family offices and high-net-worth individuals on high-stakes international tax matters. Admitted to both the Paris and New York bars, he brings more than 20 years of experience in multi-jurisdictional structuring, M&A, fund formation, real estate and energy assets, among other areas.

Before founding SUMERSON, Nicolas headed the tax departments of Simmons & Simmons and Granrut, built the tax practice of Latournerie Wolfrom, and practised at leading international law firms, including Jones Day and Hogan Lovells.

Nicolas studied law and taxation in France, at Université Paris II Panthéon-Assas (Master 2 in Taxation), and in the United States, at New York University (NYU) School of Law (LL.M. in International Taxation) and Harvard University, Kennedy School of Government (Comparative Tax Policy and Administration, ComTax).

He lectures on international taxation at ESCP Business School and serves on NYU's International Practice Council.

Notable Engagements

A selection of anonymized landmark matters that reflect the depth and ambition of our practice.

France — US · Transactional Tax

$15 Billion Partial Demerger

Acting for a major investment fund, in coordination with a New York law firm, on the international tax structuring of the carve-out of the North American operations of a large group listed on the Paris stock exchange, with a view to a separate listing.

France · Tax Policy

Cryptocurrency Tax Policy

Drawing on extensive experience advising clients on cryptocurrency taxation, Nicolas Duboille was appointed by the French government to draft a proposal for the fiscal framework governing digital assets.

France · Tax Controversy

Abuse of Law Committee Victory

In 2024, Sumerson was one of the only 2 law firms to prevail before the French Abuse of Law Committee (Comité de l'abus de droit fiscal).

France · Tax Controversy

Precedent-Setting 3% Estate Tax Litigation

We are conducting unprecedented litigation on the 3% tax on the value of real estate, securing rulings that are shaping case law in this critical area of real estate taxation.

UAE — Europe · Corporate Tax

UAE–Europe Tech Structuring

We advise on the full European structuring of UAE-based technology groups, designing compliant, tax-efficient architectures across multiple jurisdictions for fast-scaling businesses.

Gulf — US · Corporate Tax

US Real Estate Investments by Gulf Investors

International tax structuring of investments by institutional investors based in the Gulf region in US real estate assets, including development land, data centers and office buildings.

Europe · Financial Tax

Pan-European Real Estate Investment Fund

Acting as counsel to a Swiss bank on the international tax structuring of a real estate investment fund with a pan-European investment strategy, investing across several European jurisdictions.

Inbound France · Private Clients

Relocation of an International Footballer to France

Advised a foreign professional footballer, a member of his national team, on his move to France to join a Ligue 1 club, including his eligibility for the French impatriate tax regime.

France — UAE · Corporate Tax

Holding Structure Relocation to the UAE

Advised a French family-owned industrial group on moving the management of its holding company to Dubai: exit tax, treaty residence, substance requirements and permanent establishment risk in France.

France — US · Transactional Tax

Acquisition of a French Software Company by a US Fund

Tax due diligence and acquisition structuring for the buyer, including acquisition financing, and design of the management package for the French founders and key employees.

France — Gulf · Real Estate Tax

Financing of a French Real Estate Portfolio

Review of the holding chain and intra-group loans for a Gulf investor: interest deductibility limits, withholding taxes, the 3% tax on real estate held by foreign entities and treaty position.

France — EU · VAT & Customs

Supply Chain VAT Review

Mapping of chain transactions between France, other EU member states and non-EU customers for an international equipment distributor; VAT treatment of each flow, customs status of goods and remediation of past filings.

France — UAE · Private Clients

Executive Relocation to Dubai

Departure planning, end of French tax residence under domestic law and the France–UAE treaty, taxation of equity awards granted before departure and treatment of the French real estate retained.

France — US · Private Clients

Cross-Border Estate Planning for a US Family

Coordination of US and French rules on a Paris property and investment portfolio under the France–US estate tax treaty, trust reporting obligations and succession planning with US counsel.

France — Gulf · Tax Controversy

Tax Audit of a Middle Eastern Group's French Subsidiary

Defence against reassessments on management fees and an alleged permanent establishment: written responses, hearing before the departmental commission and negotiated settlement.

France — US · Tax Controversy

Double Taxation of a Relocated Entrepreneur

Analysis of competing residence claims and initiation of a mutual agreement procedure under the France–US treaty to eliminate double taxation on the sale of a business.

Rocket launch