Photo of Virginie Louvigne

Virginie Louvigne

Baker & McKenzie A.A.R.P.I.


Virginie Louvigné practices in the Tax and Real Estate Group of Baker McKenzie in Paris.

Virginie Louvigné began her career at Baker McKenzie in 2006. In January 2014 she get into Lefèvre Pelletier & associés law firm as counsel, and joined Baker McKenzie in April 2015, where she was promoted as Local Partner.

Practice Focus

Virginie Louvigné is specialized in corporate and international taxation within the Real Estate sector. She mainly assists French and foreign investors (European, American, Middle-East or Asian investors), real estate companies, insurance companies and real estate investment funds, on the tax aspects of real estate private equity transactions. She advises them on the structuring of their investments, on the creation of investment funds or joint-ventures, and on the transactions (tax due diligences, negotiation of the legal documentation and implementation of the financing). On a day to day basis she gives asset management tax advices, taking into account the constant evolution of applicable laws and tax regimes. She has developed a specific expertise regarding the taxation of investment regulated vehicles: French REITs or OPCIs. Otherwise, she has an expert knowledge of the tax issues related to development and construction projects.

Representative Legal Matters

  • Advised investors on the acquisition through an OPCI (French regulated real estate vehicle) of a real estate portfolio and on the setting-up of a joint venture.
  • Advised investors on the setting-up of a real estate fund dedicated to housing activity.
  • Advised a Middle-East investor on the tax aspects of the refinancing of a portfolio of ten assets located in Paris.
  • Advised two Korean investors on their real estate investment projects in France and on the structuring of the acquisition of assets located in Ile-de-France.
  • Advised an Italian Insurance Company on the acquisition of a real estate asset located in Paris.
  • Assisted a French Insurance Company on its development and construction projects on two assets (offices, and retail) located in Paris and La Defense.

Professional Honors

Chambers Europe 2020

Baker McKenzie continues to rank Band 1 for Tax.

Legal 500 2020

[2020] Baker McKenzie ranked in Tier 1 in Tax. Virginie Louvigné is individually ranked as Next Generation Partners in property Tax,  "Virginie Louvigné advises on significant property tax transactions" and "is a deal maker"

Virginie Louvigné is ranked in Tier 2 in Real Estate and considered as “key member of the team”.

[2019] Virginie is referred as ‘highly skilled and a pleasure to work with’. 

Décideurs Stratégie Finance & Droit 2014–2021

Virginie Louvigné is ranked “Excellent” in real estate taxation

Option Droit des Affaires 2020

Virginie Louvigné is ranked 4 stars in Transactions tax.

Best Lawyers 2021

Law Firm of the Year in Tax law

Professional Associations and Memberships

  • ANDJCE Association - Member
  • IACF - Member


  • Paris~France (2006)


  • HEC Paris (International Certificate in Corporate Finance, ICCF) (2018)
  • Exeter University (LL.M. International Business Law) (2005)
  • University of Rennes (Post Graduate Business Law) (2004)
  • University of Rennes (DJCE Juriste d’affaires - Tax Certificate ) (2004)


  • English
  • French