Jérôme Barré

Practice Areas

Jérôme Barré leads the “Private Clients and Family Businesses” practice at Yards. He assists individuals, families, and family-owned companies in both national and cross-border contexts, with a particular focus on asset transfer, restructuring operations, and family business governance.

His activity covers a wide range of areas, including income, exit and wealth tax (IFI) compliance, trust reporting obligations, and the regularisation of foreign assets. He advises on succession planning, family pacts, and complex donation or transmission strategies, notably under the Dutreil regime. He also supports clients in pre- and post-transaction structuring, such as LBOs, OBOs, contribution-assignments, and donation-sales, ensuring reinvestments are eligible under Article 150-0 B ter of the French Tax Code.

Jérôme has developed strong expertise in international taxation, assisting clients relocating to or from France, structuring cross-border remuneration packages, and addressing tax consequences linked to trusts, private foundations, and foreign pension funds. He also advises executives and managers on management packages, equity-based incentives, and impatriation or expatriation schemes.

The practice extends to investment structuring—covering real estate for residents and non-residents, as well as alternative assets such as start-ups, private equity, vineyards, crypto-assets, and historical properties. In addition, Jérôme regularly assists clients in art market taxation, philanthropy, and the establishment of endowment funds and foundations.

His prior experience in the banking, insurance, and M&A sectors, including public offerings, gives him a pragmatic and comprehensive legal and tax background, enabling him to address the full complexity of private client and family business matters.

Career

After beginning his career as a lawyer and tax manager in the legal and financial department of the AXA Group, and subsequently serving as tax director at the Confédération nationale du Crédit Mutuel, Jérôme spent five years as legal and tax director of Rothschild & Co. During this period, he created and developed the firm’s Wealth Management Tax and Legal Department.

In 1997, he founded and expanded the “Wealth and Family Businesses” department at PricewaterhouseCoopers (Landwell & Partners). In 2002, he became a partner at Arthur Andersen International, which later merged into Ernst & Young, where he continued to manage and lead the “Wealth and Family Businesses” department.

From 2006 to 2020, he was a partner heading the tax department of Franklin, where he advised private clients, families, and entrepreneurs on complex domestic and cross-border matters.

Since April 2020, he has been a partner at Yards (formerly Barré & Associés), where he leads the “Private Clients and Family Businesses” practice.

Professional Memberships

He is actively involved in professional associations, serving as Chairman of STEP France (Society of Trust and Estate Practitioners) and as a member of several leading organisations, including the Fédération Nationale du Droit du Patrimoine (FNDP), the International Bar Association (IBA), the International Academy of Estate and Trust Law (IAETL), the American Bar Association (ABA), and the Institut des Avocats Conseils Fiscaux (IACF). He also participates in international working groups such as the Estate Club and acts as Chairman of the jury for the Wealth Management Awards organised in partnership with BFM Business TV.

Languages Spoken

French

English

Education

Experience

He teaches in the Master II Art Market and Artistic Heritage Law at the University of Paris II Panthéon-Assas, and in the Master II Corporate Taxation at the University of Paris-Dauphine. He also lectures in the Master II Juriste Fiscaliste at the University of Paris-Malakoff, where he teaches income and estate taxation, and regularly contributes to professional training courses, including those organised by EFE.