Nadine Gelli

Partner Tax
Kirkland & Ellis LLP


Nadine Gelli is a tax partner in the Paris office of Kirkland & Ellis LLP. Nadine advises on all tax aspects of corporate transactions; in particular LBOs, financing and restructuring projects. Nadine has extensive experience in the field of employee share schemes and benefits.

Nadine gives seminars on tax aspects of LBO transactions every year to students at both the University of Montpellier and the University of Paris I – Pantheon-Sorbonne. She is also an author or co-author of several articles in her practice area.

Nadine is praised extensively by clients in Chambers Europe (2022), with one interviewee describing her as a “very capable lawyer who not only understands the technical aspects of tax law but is also very good at understanding the practical applications on the ground.” She is further recognised by The Legal 500 EMEA (2023) as a ‘Leading Individual’ for Private Equity Tax, with clients describing her as “clearly above the rest with a technical mastery, far above her colleagues on complex subjects and has a remarkable ability to clearly explain even the most complex subjects.” Nadine was designated by her peers as ‘tax lawyer of the year’ in the magazine Option Droit & Affaires (2022).


Thought Leadership


Co-author, “Share Options – tax implications of Macron Law”, International Law Office, November 2015

“Jersey, Bermuda and the BVI Added to the French List of Non-Cooperative Jurisdictions”, Practical European Tax Strategies, October 2013

“ECJ issues judgment in Santander withholding tax case”, International Tax Review Premium, May 2012

Co-author, “French dividend withholding tax regime takes another hit from ECJ”, Tax Analysts, May 2012

“France Seeks ECJ Ruling on Dividend Tax on Foreign Investment Funds”, Tax Notes International, June 2011


Tax Lawyer of the Year – Options Droit & Affaires 2022

“A brilliant tax lawyer”, Who’s Who Legal France, Corporate Tax 2022 

Ranked by Chambers Europe, Tax – France

Leading Individual, The Legal 500 France, Tax: Private Equity Tax

“Excellent in private equity tax and transactional tax”, Who’s Who Legal France, Corporate Tax

Tax Leader, France, International Tax Review, World Tax Guide

Best Lawyers France, Tax Law


Admissions & Qualifications

  • 1998, Avocat à la Cour (France)


  • English
  • French


  • Université Paris 1 Panthéon-SorbonneComparative Law1997
  • Université Paris-Sud, Paris XIInternational Tax1996