Christopher Lalloz

Tax Transactions & Planning, Tax

"Christopher Lalloz is a great tax technician who combines technical knowledge and commercial acumen."
Legal 500 EMEA 2023


Admitted to the Paris Bar, Christopher Lalloz is a partner in the Tax practice of the Paris office.

Christopher advises a large number of French and foreign private equity clients and corporate groups on their acquisitions and restructuring transactions (from tax due diligence to structuring work). He has extensive experience in assisting various kinds of corporate clients and/or financial institutions in their day-to-day tax management. His panel of intervention for these clients is very broad and covers various areas such as the assistance to tax audits or litigations, the tax review of the client’s tax position (notably re Value Added Tax, which is one of Christopher’s technical areas of expertise) or the analysis of foreign tax credits portfolios. He also advises French and foreign individuals on their personal tax issues (e.g., structuring of carried interest rights held by managers of French or foreign private equity houses, management packages in LBO transactions).

Prior to joining Mayer Brown in 2007, Christopher was a member of a major financial consulting firm in Paris. He also worked for one year and a half in their New York office.

In addition to his native French, Christopher is fluent in English.


Recent or pending deals in which Christopher Lalloz was involved include:

  • Advised the management of Delachaux SA, a French leading company in rail infrastructure equipment and diversified industries in connection with the minority investment in Delachaux by Caisse de dépôt et placement du Québec (CDPQ).
  • Advised the management of Primonial, one of the French leaders in asset management for individuals, on their minority investment in the group, in the context of the purchase of a majority shareholding by the private equity fund Bridgepoint (with Crédit Mutuel Arkéa also retaining a minority stake).
  • Advised the management of affordable luxury clothing manufacturer Sandro Maje Claudie Pierlot (SMCP) in connection with the listing of the group on Euronext Paris.
  • Advised Eurazeo on the creation of the Grape Hospitality group and its acquisition of 85 hotels in France and Europe from Accor and other real estate private equity funds.
  • Advised the management of SMCP in the context of the acquisition of a majority stake by Shandong Ruyi group.
  • Advised But’s management with regard to the group’s acquisition by a consortium led by Clayton, Dubilier & Rice and WM Holding.
  • Advised LBO France on the structuring of its acquisition of the Chryso group (chemical specialist in the construction materials) from Materis.   
  • Advised SIACI on its refinancing operations.

Related Services & Industries


Continually recommended by the legal directories as a Leading Individual :


  • The 2018 edition of International Tax Review ranked Christopher Lalloz as “highly regarded” within his practice.
  • The 2018 Décideurs magazine issue, a French media and rating agency for top executives recognized Christopher Lalloz as “excellent” in capital investment, litigation, wealth tax, and asset management,  with a “strong reputation” in the VAT and taxation of transaction prices. He is “unavoidable” in LBOs taxation, international groups taxation and tax transaction practices.
  • The 2018 Option Droit & Affaires issue, a leading publication in France for finance professionals, granted the Paris office with a 5 star ranking for the " tax transaction  " category, recognizing partner Christopher Lalloz’s practice; also granted the Paris office with a 3 star ranking for the “taxation of transaction prices” and “corporate tax litigation and recovery assistance” categories.
  • “Christopher Lalloz is ‘precise and available’.” Legal 500 EMEA (2018)


  • ICN Business School (Finance section)
  • Université Nancy 2, Post-graduate Degree in corporate and tax law (DESS)
  • University of Montpellier I, Certificate of specialization in tax


  • Paris


  • English
  • French