Nicolas J.André

Partner

Paris + 33.1.56.59.39.63

Nicolas André advises clients with the tax and structuring aspects of a large spectrum of business and corporate transactions. He has significant experience assisting growth companies, their founders, and investors in financing transactions and M&A deals, equity incentive schemes, and in interactions with tax authorities.

His practice encompasses French and international tax laws relating to M&A, venture capital, leveraged buyouts, capital markets, and financing transactions, as well as on IP licensing agreements and post-acquisition integration of businesses. Nicolas also advises clients in proceedings with French tax authorities and in their disputes before courts. He represents clients at all phases of tax controversies from rulings and audit through litigation.

Nicolas is recognized for his experience in assisting emerging growth companies in the new technologies, financial services, and life sciences sectors. He provides strategic advice in connection with the various types of business transactions companies go through during their life cycle, as well as in their day-to-day operations. Nicolas has developed a particular focus on the design and structuring of equity incentives (such as BSPCE, carried-interest, free shares, management packages, restricted stock units, and stock options).

Before joining Jones Day, Nicolas spent three years in the New York and Paris offices of a multinational law firm headquartered in London. He has served as a research assistant with the NYU School of Law and the International Monetary Fund. Nicolas has coauthored several articles on French and international matters in legal and financial publications. He teaches a course on the taxation of financial instruments at the Paris-II Panthéon-Assas University.

Experience

  • Cryptosense raises $4.8 million in funding roundJones Day advised Cryptosense SA, a cryptography lifecycle management platform, in the $4.8 million funding round led by Amadeus Capital Partners with participation from BGV and Elaia Partners.
  • Planity raises €30 million in Series B financing roundJones Day represented Planity, a French company specialized in the edition, design, and marketing of appointment making, payments, point of sales, product management, and customer tools dedicated to professionals in the beauty industry, in connection with its €30 million Series B financing round led by Gaia Capital Partners, alongside historical investors Crédit Mutuel Innovation, BPI Digital Venture, Alven, and Eiffel Investment Group.
  • Natixis and Goldman Sachs complete €1.5 billion first Green "use of proceeds" RMBS in France for BPCE groupJones Day acted as legal adviser to Natixis and Goldman Sachs Bank Europe SE, joint lead managers, and Natixis, interest rate swap counterparty, in connection with the securitization of French residential loans originated by the Banques Populaires and the Caisses d'Epargne through the French fonds commun de titrisation “BPCE Home Loans FCT 2021 Green UoP".
  • Simpson Manufacturing Company announces offer to acquire Etanco GroupJones Day advised Simpson Manufacturing Company, Inc. in the €725 million acquisition of the Etanco Group.
  • Omnes Capital, Merieux Equity Partners, and Elaia Partners participate in €20 million financing round of SeqOne GenomicsJones Day advised Omnes Capital, Merieux Equity Partners, and Elaia Partners in the €20 million financing round of SeqOne Genomics, a French-based provider of next genomic analysis solutions for personalized medicine.
  • Ankorstore raises €250 million in Series C financing roundJones Day advised Ankorstore, a French company developing and operating marketplaces whose purpose is to connect brands and designers with professionals, notably through digital platforms, in connection with its €250 million Series C round of financing led by BOND and Tiger Global.
  • EagleTree Capital acquires Andronaco IndustriesJones Day advised EagleTree Capital in the acquisition and financing of Andronaco Industries, a leading provider of corrosion-resistant flow control technologies.
  • Fragbite acquires Lucky Kat B.V.Jones Day advised Fragbite Group AB, a global esports and gaming company, in the acquisition of Lucky Kat B.V.
  • Collective receives investment from Blossom CapitalJones Day advised Collective.work, a French-based company engaged in the development of a software solution for freelancers, in connection with its €7 million round of financing led by Blossom Capital.
  • Eight Roads leads $110 million Series B financing round of LeocareJones Day assisted Eight Roads as lead investor in the $110 million Series B financing round of Leocare, the first multiservice neo-insurance in France (home, car, motorcycle, and smartphone).
  • Lifen raises $58 million in Series C financing roundJones Day represented Lifen, a French-based company that develops and operates a global communication platform to facilitate collaboration among physicians, in connection with a $58 million Series C round of financing led by Creadev and Lauxera Capital Partners.
  • Swile raises $200 million in Series D financingJones Day advised Swile, a French-based tech company that offers digital solutions for employee rewards and benefits through a custom card and app, in connection with its $200 million Series D round of financing led by SoftBank, alongside existing investors Index Ventures, Eurazeo and Bpifrance Large Venture.
  • Amolyt Pharma raises $80 million in Series B financing roundJones Day advised Amolyt Pharma, a French based company engaged in the research and development of new therapeutic strategies for the treatment of rare endocrine and metabolic diseases, in connection with its $80 million Series B round of financing co-led by Sectoral Asset Management and Andera Partners.
  • TreeFrog Therapeutics raises €64 million in Series B financing roundJones Day represented TreeFrog Therapeutics, a privately held French-based biotech startup focused on developing safe and affordable stem cell-derived cell therapies for millions of patients, in connection with its €64 million Series B financing round led by Bpifrance Large Venture and joined by Leonard Green & Partners L.P., Bristol Myers Squibb, and XAnge.
  • Pigment raises $73 million in Series B financing roundJones Day advised Pigment, a French-based company having developed a powerful strategic planning and forecasting platform that helps businesses implement and maintain company plans, in connection with its $73 million Series B round of financing led by Greenoaks.
  • Open CNP participates as co-investor in €16 million Series B financing round of YesWeHackJones Day represented Open CNP SAS as participating historical investor in the €16 million Series B round of financing of YesWeHack, a French-based company that develops a platform dedicated to connecting organizations with IT security needs and a community of competent people, led by la Banque des Territoires (Caisse des Dépôts et Consignations Group) and Eiffel Investment Group.
  • ManoMano completes $355 million Series F financing roundJones Day represented ManoMano, an online marketplace specializing in the sale of DIY, home improvement, and gardening products, in connection with its $355 million Series F round of financing led by Dragoneer Investment Group with the participation of existing investors Temasek, General Atlantic, Eurazeo, Bpifrance, Aglaé Ventures, Kismet Holdings, and Armat Group.
  • Creed Perfumes' majority investment from BlackRock LTPCJones Day acted as counsel to the management team of Creed Perfumes, one of the world’s leading artisan fragrance companies, following a transaction in which BlackRock Long Term Private Capital ("BlackRock LTPC") became the majority shareholder in the luxury brand.
  • Deutsche Bank and Société Générale underwrite €165 million SPAC IPO by DEE TechJones Day represented Deutsche Bank, as sole global coordinator and joint bookrunner, and Société Générale, as joint bookrunner, in connection with the €165 million initial public offering by DEE Tech, the first ever French SPAC in the tech sector, which will be listed on the Professional Segment of the regulated market of Euronext Paris.
  • 360Learning raises $200 million in financing roundJones Day advised 360Learning, a French-based company having developed a collaborative learning SaaS platform to help companies unlock learning based on collective expertise, in connection with its $200 million round of financing led by Sumeru, Silver Lake, and Softbank.
  • Alkemics sells company to SalsifyJones Day advised Alkemics SAS and its shareholders in the sale of the company to Salsify, Inc., which empowers brands by providing tools to track and analyze inventories, presentation, and sales of goods on digital shelves.
  • Bpifrance and Eurazeo participate in $500 million Series E financing round of ContentsquareJones Day represented Bpifrance and Eurazeo in connection with the $500 million Series E round of financing of Contentsquare, the global leader in digital experience analytics, led by SoftBank Vision Fund 2.
  • Back Market raises $335 million in Series D roundJones Day advised Back Market, a French company specialized in the development and exploitation of an online marketplace dedicated to refurbished products, in connection with its $335 million Series D round of financing led by General Atlantic with the support of Generation Investment Management as well as existing investors.
  • Omnes Capital, IRDI Capital Investissement, Swen Capital Partners, and UL Holding S.A participate in €8.5 million investment in PeopleSpheresJones Day represented Omnes Capital, IRDI Capital Investissement, Swen Capital Partners, and UL Holding S.A. in connection with their participation in a €8.5 million investment in PeopleSpheres, a Paris, France-based developer of a SAAS solution for HR.
  • Additional Publications

    • May 2021
      Dividendes de source étrangère, la règle du butoir à l’épreuve du droit de l’Union européenne, Revue Trimestrielle de Droit Financier, RTDF n°1-2021
    • October 2020
      Traitement des instruments hybrides transfrontaliers : le juge de l’impôt se prononce, Revue Trimestrielle de Droit Financier, RTDF n°3-2020
    • September 2020
      "Bénéfiaire effectif de dividendes : où en est-on ?" Les Nouvelles Fiscales, éditions Lamy, n° 1274
    • March 2020
      La Directive DAC 6 à l’épreuve des marchés d’actions et des produits dérivés, Revue Trimestrielle de Droit Financier, RTDF n°1-2020
    • September 2019
      Fiscalité des acomptes sur dividende, Revue Trimestrielle de Droit Financier, RTDF n°3-2019
    • April 2019
      Distributions de capitaux propres financées par emprunt : quels critères pour caractériser un abus de droit fiscal ?, Revue Trimestrielle de Droit Financier, RTDF n°1-2019
    • April 2018
      Conventions fiscales internationales et théorie de l’abus de droit : vers une nouvelle grille d’analyse ?, Revue Trimestrielle de Droit Financier, RTDF n°1-2018
    • February 2018
      Taxe sur les transactions financières : entrée en vigueur du nouveau protocole AFME, Option Finance, n°1446
    • March 2017
      État des lieux de la fiscalité des OPCI dans un contexte international, Revue de Droit fiscal, nº 13-2017
    • February 2017
      Cession de titres de sociétés de personnes et mécanisme Quemener : quelles conséquences après la décision Lupa du Conseil d’État ?, Les Nouvelles Fiscales, nº 1191
    • January 2017
      French Participation Exemption Regime for Dividends and Antiabuse Rules: A Long-Standing Relationship?, Tax Notes International, Volume 85, Number 3, p. 283
    • November 2016
      Un prêt subordonné à durée indéterminée (PSDI) peut-il être assimilé à une émission de valeurs mobilières pour permettre l'imposition des intérêts capitalisés hors de France ?, Revue Trimestrielle de Droit Financier, RTDF n°4-2016
    • September 2016
      Distributions transfrontalières de dividendes : nouvelle décision quant aux conditions d'imputation du crédit d'impôt étranger, Option Finance, n°1377
    • July 2016
      Rattachement fiscal à la France du siège de direction effective d’une société étrangère, Les Nouvelles Fiscales, éditions Lamy, n°1182
    • June 2016
      Régime mère-fille et règles anti-abus, Revue Trimestrielle de Droit Financier, RTDF n°2-2016
    • May 2016
      Société de droit étranger et rattachement fiscal à la France du siège de direction effective, Option Finance, n°1364
    • April 2016
      Distributions transfrontalières de dividendes : comment faire coexister les jurisprudences françaises et européennes ?, Revue de Droit fiscal, n°18-2016
    • March 2016
      Late 2015 and early 2016 French tax case law, Tax Planning International, European Tax Service, Bloomberg BNA
    • February 2016
      Gestion de fonds d'investissement et TVA : où en est-on ?, Option Finance, n°1355
    • January 2016
      Traitement fiscal des dividendes : bilan sélectif des décisions et réformes intervenues en 2015, Revue Trimestrielle de Droit Financier, RTDF n°4-2015
    • December 2015
      Le Conseil constitutionnel sera amené à se prononcer sur le caractère discriminatoire du régime mère-fille, Option Finance, n°1345/1346
    • November 2015
      European Court of Justice Decision in the Steria Case, Tax Planning International, European Tax Service, Bloomberg BNA
    • October 2015
      Retenue à la source sur les distributions de dividendes : la CJUE rend sa décision dans l’affaire Société Générale, Option Finance, n°1337
    • September 2015
      French Treatment of Certain Structured Financial Instruments, International Tax Report, 2015-9
    • September 2015
      Abus de droit, montages artificiels et libertés fiscales : quelques illustrations jurisprudentielles récente, Option Finance, n°1331
    • August 2015
      Buyback and Cancellation of Own Shares, Tax Planning International, European Tax Service, Bloomberg BNA
    • June 2015
      Succursales françaises de banques étrangères : une nouvelle atteinte au principe de neutralité de la TVA ?, Option Finance, n°1321
    • April 2015
      Principes de fiscalité internationale appliqués aux opérations financières : quelques précisions jurisprudentielles intéressantes, Revue Trimestrielle de Droit Financier, RTDF n°2-2015
    • February 2015
      Le nouveau régime fiscal des rachats de titres propres, Option Finance, n° 1305
    • December 2014
      Conditions dans lesquelles la délivrance d'un rescrit fiscal peut être assimilée à une aide d'Etat illégale, Option Finance, n°1296
    • November 2014
      Fiscalité des produits hybrides, Revue Trimestrielle de Droit Financier, RTDF n°3-2014
    • October 2014
      French Tax Update - Draft Finance Bill for 2014, Selection of Recent Noteworthy Tax Courts Case Law, International Double Tax Treaties Developments, and A New Type of Investment Vehicle
    • October 2014
      Jurisprudence du Conseil d'Etat sur le caractère abusif des schémas dits "coquillards" : évolution et perspectives, Option Finance, n°1287
    • September 2014
      French Tax Update - Summer 2014 Noteworthy Publications
    • September 2014
      Fiscalité des produits hybrides, Revue Trimestrielle de Droit Financier, n°3-2014
    • August 2014
      Administrative Supreme Court Confirms Its Position on Abusive Shell Companies, Practical European Tax Strategies, Thomson Reuters, Vol.16, No. 08
    • June 2014
      Fiscalité européenne : consécration de l'intégration fiscale à l'horizontale, Option Finance, n°1277
    • June 2014
      New Pending Case Before the European Court of Justice Targets Withholding Tax on Dividends, Practical European Tax Strategies, Thomson Reuters, Vol. 16, No. 06
    • June 2014
      Proposed Changes to the EU Parent-Subsidiary Directive, Tax Planning International, European Tax Service, Bloomberg BNA, Vol. 16, No. 06
    • May 2014
      Traitement fiscal d'une augmentation de capital par compensation de créance acquise à un prix décoté, Option Finance, n°1268
    • April 2014
      Anti-Avoidance Provision Targets Hybrid Debt Instruments, Practical European Tax Strategies, Thomson Reuters CheckPoint, Vol. 16, No. 03
    • March 2014
      Déductibilité fiscale des intérêts afférents à des instruments financiers hybrides : une nouvelle limitation aux contours incertains, Option Finance, n°1258
    • January 2014
      New Tax Laws Go into Effect in France, Practical European Tax Strategies, Thomson Reuters CheckPoint, Vol. 16, No. 01
    • July 2013
      Plus-values de cession de titres : vers une stabilisation pro-investisseurs du régime ? Les Nouvelles Fiscales, éditions Lamy, n°1116
    • February 2013
      Beck'sches Handbuch Umwandlungen International, Verlag C.H. Beck München
    • February 2013
      French Tax Law Applicable to International Corporate Re-Organizations, French Chapter, Beck Handbook on International Corporate Re-Organizations, Verlag C.H. Beck
    • April 2012
      Déductibilité des intérêts : des limitations sans limites ? Les Nouvelles Fiscales, éditions Lamy, n°1087

    Speaking Engagements

    • March 8, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table)
    • 16 janvier 2018
      Actualité du private equity 2018 : la SLP, Fonds de dette, Actualités européennes, Actualité fiscale
    • 21 septembre 2017
      Corporates : comment mettre en place votre fonds de corporate venture ?
    • 30 mars 2017
      Les rendez-vous de la propriété intellectuelle - 1er volet : Gestion des créations de salariés
    • 10 mars 2016
      U.S. - France Cross Border Tax Update