Raphaël Béra

Funds

• Advising Antin Infrastructure Partners on the structuring of various funds, including Antin Infrastructure Partners V and their MidCap and NextGen funds.
• Advising BlackFin Capital Partners on the structuring of various funds, including BlackFin Financial Services Fund IV
• Advising Bridgepoint on the structuring of various funds, including Bridgepoint Europe VII
• Advising Rothschild & Co Merchant Banking on the structuring of various funds, including Five Arrows Secondary Opportunities VI and Five Arrows Sustainable Investments.
• Advising Seven2 (formerly Apax Partners) on the structuring of various funds including Apax MidMarket X and Apax Development II
• Advising Sofinnova on various French tax matters.
  
   

M&A / Private Equity transactions

• Advising STG on its acquisition of Sciforma, and subsequent add-on acquisitions by Sciforma (One2Team, KeyedIn Solutions).
• Advising the Société Générale group in connection with the creation of Ayvens (combination between ALD and LeasePlan).
• Advising Pierre Fabre on its acquisition of Vertical Bio, and on the disposal of the R&D Saint-Julien site to Jubilant.
  
   

Real estate

• Advising a French institutional investor on real estate investments in Denmark.
• Advising Mata Capital on various tax matters.
• Advising Tikehau Investment Management on various tax matters.
  
   

Team recognitions

• Chambers Europe – Tax – Band 4, 2024 (ranked since 2019)
  
• Legal 500 – Tax – Tier 3, 2024 (ranked since 2019)
  
• International Tax Ranking – General corporate tax – Tier 3 – 2024
  
• International Tax Ranking – Transactional tax– Tier 2 - 2024
• International Tax Ranking – Transfer pricing – Tier 3 - 2024

'DLA Piper has strong expertise in the tax structuring of investment funds, as well as fundraising matters. The team is well equipped to assist clients with the tax aspects of M&A and private equity transactions, in addition to tax audits and advice on transfer pricing policies. The law firm is a popular choice among international banks, private equity and asset management firms and companies active in the real estate and energy sectors.' - Chambers & Partners

'The team is used to structuring investment funds and can therefore explain our challenges to its counterparties abroad for our operations outside France.' – Legal 500 EMEA

• Legal 500 – Private Equity Tax – Leading Individual – since 2021
• Chambers Europe – Tax – Band 4 - since 2020
• Best Lawyers – Tax Law – since 2021

'Raphaël Béra is noted for his expertise in advising on the tax aspects of fund structurings, acquisitions and sales. His clients include financial institutions and private equity firms.',  'Raphaël Béra is an excellent professional who, overall, delivered above expectations.' - Chambers & Partners

'Raphaël Béra is an excellent technician with a great command of tax matters relating to private equity funds.' - Legal 500 EMEA

• Monthly VAT Alert
• Monthly Indirect Tax Alert
• New administrative guidelines for VAT in the hospitality and hospitality like sectors, 6 September 2024
• French public ruling – VAT on supply of board games which include a book, 10 June 2024
• French public ruling – Non-Fungible Tokens (NFTs), 13 March 2024
• French Finance Bill 2024 introduces new VAT measures, 7 February 2024
• Loi de Finances pour 2024, 12 January 2024
• Assimilation d’un partnership de droit écossais à une société de libre partenariat et inapplicabilité du régime mère-fille, 4 December 2023
• Draft Finance Bill for 2024 provides for amendments to the conditions for applying VAT in the hospitality and hospitality-like sectors, 7 November 2023
• French draft finance bill for 2024 released, 11 October 2023
• Projet de Loi de finances pour 2024 : des changements significatifs pour les entreprises et les particuliers, 4 October 2023
• Blog post: "Global Tax Alert: French Supreme Administrative Court requests preliminary ruling from ECJ", DLA Piper Insights, July 2021
• Blog post : "Fonds d’investissement - Commentaires administratifs relatifs à la sortie du Royaume-Uni de l’Union européenne", DLA Piper Insights, April 2021
• Blog post: "Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions", DLA Piper Insights, February 2021
• Blog post: "Loi de Finances pour 2021", DLA Piper Insights, January 2021