Fabrice Delouis
Co-founder & partner
Fabrice Delouis is a partner and co-founder of DELCADE, specialising in French and international tax law. He has been assisting his clients, French and foreign international companies, Mid-Caps businesses and SMEs in all their projects for nearly 25 years. His practice covers all tax activities: M&A transactions, LBOs, group financing and reorganisations, corporate tax management, transfer pricing as well as the taxation of real estate investment transactions. Fabrice has also acquired particular expertise in the field of executive and entrepreneur taxation and family business transfers. He assists his clients, both individual and corporate, in the context of tax audits and litigation.
His expertise is recognised by numerous French and international legal guides (Legal 500, Best Lawyers, Décideurs, Option Droit & Affaires). After practicing in major international firms (Taj – Deloitte Juridique & Fiscal, now Deloitte société d’avocats, Fidal’s International department), Fabrice co-founded DELCADE with one objective: “To serve our clients better, by bringing together talented women and men around strong values“.
He holds a Specialisation in Tax Law, a DJCE (company law masters’ degree, University of Montpellier) as well as a Master 2 in Business Law and Taxation. Fabrice is a regular speaker at tax conferences and seminars and is a member of the IACF (Institut des Avocats Conseils Fiscaux) and the APM (Association pour le Progrès du Management).
Expertise
Our rankings
His recent publications
DELCADE advises DexFly, a new entity resulting from the merger of Valljet and Airlec, two major players in the French private aviation sector
This strategic transaction brings together the complementary expertise of Valljet, an independent operator specialized in business aviation and the management of a diversified fleet of private jets, and Airlec, the oldest French company specialized in private aviation and a pioneer in medical flights. Its branch, Airlec Ambulance, is a leading operator in the field of […]
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Management fees under French law: proving the substance of services remains key
A reminder from French tax jurisprudence In a ruling dated 24 April 2025, the Administrative Court of Appeal of Nancy reaffirmed a key principle of French corporate taxation: the deductibility of management fees is subject to clear, documented proof of actual services rendered. This decision is in line with the French legal framework and applies […]
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Dutreil Pact: The Court of Appeal of Saint-Denis Challenges the Role of the Holding Company
The recent decision of the Court of Appeal of Saint-Denis dated 28 March 2025 firmly reiterates the strict conditions required to qualify a holding company as an “active holding company” (holding animatrice) under the French Dutreil Pact regime. A tax-efficient regime, subject to strict conditions This scheme, which offers a 75% exemption on transfer duties […]
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