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Practice Areas

Alain Moreau is a partner with FBT, the Head of Paris office and member of the Tax Group.

He holds a specialist qualification in tax law and has been practicing French and international tax law for more than twenty-five years. In addition to his legal advisory activities, Alain Moreau follows numerous tax audit procedures, often with international implications and criminal risks. In this context, he has privileged relations at various levels of the French tax administration.

Main areas: French and international individual taxation and planning, international exchange of information, tax litigation, in particular with cross-border holdings, criminal tax litigation and tax inspection procedures. Particular expertise on Swiss-French regulatory and tax matters.


FBT Attorneys-at-law, Paris (Partner, since 2010); CLC Avocats (Partner, 2000-2010); Tax specialization, Paris Bar (2002); Ernst & Young (1997-2000); Lawyer Certificate of Professional Competence (1996); CLC Avocats (1994-1997); DESS in Tax Law (1993); Diploma in European Tax Law, Brussels, Belgium (1993)

Professional Memberships

International Fiscal Association, Tax Commission of Paris Bar, Institute of Tax Lawyers and Advisors; Administrator of Swiss Chamber of Commerce (France)


Tax related issues (trusts, real estate, inheritance, liability of advisors, international assistance, disclosure, impatriation)


French, English