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.

Practice Focus

Virginie Louvigné is experienced in corporate and international taxation within the Real Estate sector. She mainly assists French and foreign (European, Middle-East and Asian investors), real estate companies and real estate investment funds on the tax aspects of real estate private equity transactions. She advises them on the tax concerns of the structuring of real estate private equity transactions, and for the creation of investment funds and joint-venture agreements.

On a day to day basis she gives tax advices to holding structures, taking into account the constant evolution of applicable laws and regimes. She also advises French and foreign investors and banks on structuring and implementation of real estate financing. 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.
  • Advised two Korean investors on their real estate investment projects in France and on the structuring of the operations.
  • Advised an Italian insurance company on the acquisition of the 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

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.

Chambers Europe 2020

  • Virginie Louvigné is ranked Band 1 in Tax.

Legal 500 2020

  • Virginie Louvigné is ranked in Tier 1 in Tax. Individually ranked as Next Generation Partners in property Tax, and referred as "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.

Legal 500 2019

  • Virginie Louvigné is ranked Tier 2 in tax. Virginie is ranked as ‘highly skilled and a pleasure to work with’.

Décideurs Stratégie Finances et Droit 2020

  • Virginie Louvigné is ranked “Excellent”.

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