Jean-Guillaume Follorou




Jean-Guillaume Follorou specialises in business taxation. His various experiences throughout his career have enabled him to gain an extensive knowledge of the tax issues of French and international groups and their tax-related requirements. He has gained particular experience in the audiovisual and industrial sectors (aviation and automotive).

Significant experience

  • Tax advice to a listed company during its recapitalisation.
  • Tax advice as part of a cross-border restructuring.
  • Tax advice to a listed company during its transfer of activities to subsidiaries.
  • Tax advice to a European group in its acquisition of several property complexes in France.
  • Tax advice to an aeronautics group in the restructuring of its activities in France.
  • Numerous assignments involving acquisition audits, tax reviews and the structuring of investments for French and foreign funds.

Member of

  • The Commission Juridique et Fiscale de Croissance Plus (Croissance Plus Legal and Tax Commission)
  • Association des Anciens Elèves de l’ENS Cachan D1 (ENS Cachan D1 Alumni Association)


  • Postgraduate Diploma (DEA) in Public Finance and Taxation (Paris II – Panthéon-Assas University, 2003)
  • Master’s Degree in Law and Management (ENS Cachan, 2002) and (University of Rennes I, 2003)
  • Teaching degree in Economics and Management
  • Master’s Degree in European Law (University of Rennes I, 2001)


  • « Refacturation intragroupe : la jurisprudence s’étoffe au risque de la confusion » La Lettre Fiscale Option Finance février 2011.
  • « Un mauvais arrangement vaut-il vraiment mieux qu’un bon procès ? » avec Claire Deléris, La Lettre Fiscale Option Finance septembre 2010.
  • « Question prioritaire de constitutionnalité : le salut des contribuables viendra-t-il de la rue Montpensier ? », La Lettre Fiscale Option Finance septembre 2010.
  • « Quelle liberté pour la répartition de la charge d’impôt dans les groupes d’intégration fiscale ? » La Lettre Fiscale Option Finance juin 2010.