Laurent Borey

Fund Formation & Investment Management, Infrastructure Investment, Investment Management


"The best tax practitioner in France as he is efficient, hardworking, experienced and very innovative." Chambers Global

"Laurent Borey stands out for being an incredible tax expert and a deal facilitator who knows all the aspects of a transaction and is excellent at mastering numbers.” Legal 500 EMEA

Admitted to the Paris Bar, Laurent Borey is a partner in Mayer Brown’s Tax practice and is also member of the team leading the Mayer Brown Investment Fund Group. He previously served as one of the firm’s Tax practice leaders.


Non-exhaustive list of deals in which Laurent Borey was involved include:

  1. Advised UTAC CERAM (Union Technique de l’Automobile, du Motocycle et du Cycle)’s management on its sale by the FCDE to Eurazeo.
  2. Advised Altice France on the issue of more than €900 million of senior secured bonds with a maturity of 8.25 years.
  3. Advised Next Private B.V., a subsidiary of Next Alt S.à.r.l, an entity controlled by Patrick Drahi, founder and majority shareholder of Altice Europe, on the structuring aspects of the purchase of all the Altice Europe common stock.
  4. Advised Altice USA on the structuring of its sale of 49.99 percent of Lightpath’s fiber enterprise business to Morgan Stanley Infrastructure Partners for an enterprise value of $3.2 billion.


Continually recommended by the legal directories as a Leading Individual :


  • ITR World Tax Review Laurent Borey has been ranked as “Tax Leader – Highly regarded” in the Tax controversy category. (2021)

Formação Acadêmica

  • Université de Dijon, DESS de Fiscalité
  • Université Paris II Panthéon-Assas, Maîtrise Droit des Affaires et Fiscalité


  • Paris


  • Inglês
  • Francês


  • Lecturer at the Hautes Etudes Commerciales (HEC) Business School in 1999 and 2000