Erwan Corlay

Admitted to the Paris and Rennes Bars following advanced studies in law and Franco-German taxation (Universities of Paris 1 Panthéon-Sorbonne and Paris 2 Panthéon-Assas) and a specialization in corporate finance (University of Rennes 2), Erwan CORLAY has been advising clients for nearly 30 years, particularly in corporate and financial taxation. He is notably responsible for direct taxation (corporate income tax, tax consolidation, advisory and litigation matters) and indirect taxation (VAT, cost-sharing arrangements, implementation of the single taxable person/VAT group regime, etc.) for insurance companies, mutual insurers, provident institutions, banking groups, and asset management companies.

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He also advises on tax matters relating to private individuals (wealth management, family office services, business disposals), including both French tax residents and, in particular, non-residents.

Erwan CORLAY has worked within various mutual banking groups, financial institutions, and real estate entities (French and international), including Groupe Banque Populaire, Groupe Caisse d’Épargne, and BNP PARIBAS Group, where he notably held the following positions:

• Head of Tax, Crédit Foncier de France;

• Head of Tax, Caisse d’Épargne de Champagne-Ardenne;

• Tax Consultant, Lowendal Group;

• Senior Tax Advisor within the Financial Engineering Department, Natexis Banque Populaire (Luxembourg).

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Maître Erwan CORLAY was sworn in before the Paris Court of Appeal on 2 March 2011 and has also been admitted to the Rennes Court of Appeal (secondary office) since 4 December 2012.

He is fluent in German and English and lectures at Master’s level (LL.M./M2) in tax law at Paris 2 Panthéon-Assas University, Paris Cité University (formerly Paris V Descartes), Université Bourgogne Europe, and the University of Lorraine.

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He is a member of the Tax Committees of the Paris Bar, the Institut des Avocats Conseils Fiscaux (IACF), and the International Fiscal Association (IFA France).