Marine Perrot represents France within the L&N network and is a partner at TGS France Avocats in Paris, where she advises clients on the full spectrum of national and international tax matters.

Her practice covers international structuring, transfer pricing, VAT, permanent establishments, tax audits and litigation, as well as wealth planning for cross-border individuals — including tax residency, exit tax, inheritance, and gifts in international contexts.

Marine works with French and international groups, family businesses, and private clients, offering strategic and practical guidance across jurisdictions. She holds a Master’s in Corporate & Tax Law from Paris II Panthéon Assas, and completed binational studies in French and German law at Universität des Saarlandes. She is admitted to the Paris Bar.

Before taking on the role of L&N’s French representative, Marine worked closely for many years with Marylène, one of the founding members of the network. While Marylène will remain involved as an honorary member, Marine now brings a new-generation voice to France’s presence within L&N — combining technical depth with a collaborative and forward-looking perspective.