Expertise

• Bank
• Microfinance
• Mobile Money
• Insurance
• PPP Contracts - Government Procurement
• Energy, Oil, Mining

Specialization

• Banking law, Security
• Contract law
• Corporate

Education:

• Diploma of Business Counsel, DJCE (3rd cycle University of Rennes).
• DESS of Commercial Law (3rd cycle University of Rennes).
• Diploma of Business Taxation Certificate (3rd cycle University of Montpellier).
• Master of Private Law, University of Maine

Affiliation:

• Member of the International Chamber of Commerce France Malgache (CCIFM)
• President Madagascar Section of Foreign Trade Advisers of France (CCEF).

Languages :

• French & English

Olivier Ribot

Partner - Founder | Legal & Tax Counsel

Olivier founded Lexel Juridique & Fiscal in 2005. He is mainly involved in mining law, oil, banking and contract law. After several years with PricewaterhouseCoopers, Olivier was in charge of oil and mining clients investing in French-speaking Africa. He has practical experience in restructuring and acquisitions as well as loan agreements and relations with the Petroleum Group of Madagascar. He is also involved in the studies leading to proposals for reforms of Malagasy business law, as a representative member of the private sector in the Business Law Reform Commission, Olivier actively contributed to the reform of the Petroleum Code of Madagascar. Olivier notably advised:

• - Ambatovy in regards to their local contracts and the establishment of security rights and obtaining the LGIM regime;
• - The French Development Agency under financing contracts with the Malagasy State;

Expertise

• Land law
• PPP Contracts - Government Procurement
• Energy, Oil, Mining

Specialization

• Banking law, Security
• Contract law
• Corporate

Education :

• Bar Vocational Course, Cardiff University – Cardiff Law School – Wales – United Kingdom, June 2006
• LLM, Masters of Law with a designation of World Trade Specialist, University of Buckingham – Law School – United Kingdom, December 2003
• LLB with Honours, Bachelor of Law - University of Buckingham – Law School – United Kingdom, December 2003

Languages:

• French, English & Italian

BERTRAND BETSY

Partner | Legal & Tax Counsel

Bertrand joined Lexel Juridique & Fiscal in 2014 as a Manager. He is mainly involved in business law by drafting legal opinions and due diligence for clients wishing to invest in Madagascar. After several years at Food & Allied a Mauritian company in which Bertrand was in charge of all legal aspects of the company, he gained practical experience in establishing commercial contracts and negotiating same. He is also involved in studies leading to proposals for reforms of Malagasy business law, Bertrand actively contributed to the reform of the Petroleum Code of Madagascar. Bertrand advised:

• - Galana for the review of local contracts;
• - Jovenna as part of their PPA with the Malagasy State;

Areas of expertise

• Banking & Finance
• TMT (telephone operators & call centers)
• Energy, Oil, Mines, BTP

Specializations

• Company taxation
• Tax structuringli>
• Taxation of the international flows

Education:

• Diploma of University Studies (DEUSS) in Social Science • Institut Catholique de Madagascar
• MMaster in Private law – Business Law • Institut Catholique de Madagascar

Languages :

• French & Malagasy

Frédéric Christophe Ranjatoely

Associate| Tax and legal counsel

Fréderic has joined the Lexel Juridique & Fiscal firm in 2005. He is an Asociate–Prime Consultant in charge of all tax issues. Fréderic is a well-know expert in legal sphere. He serves as an interlocutor of several multinational and foreign companies in Madagascar for all tax-related issues. He works on behalf of clients for the management of the tax of their activities. He intervenes in variours sectors (particularly in the energy, telecommunication and banking sectors). In an event of specific case during the tax review missions, he assists companies in identifying and quantifying tax risks incurred by them.
Fred has notably assisted :

• - Deutsche Bank in the writing of tax reports;
• - The French Developement Agency for the financing contracts with the Malagasy State;
• - Major French and Mauritian groups in tax support for their projects and structures.

Areas of expertise

• Energy
• Renewable energies
• Oil, Mining

Specializations

• Public procurement – PPP
• M&A
• Competition law
• Land Law

Education:

• Master in Private Law – Business Law - University of Antananarivo
• Diploma of University Studies (DEUSS) in Law - University of Antananarivo

Languages :

• French & Malagasy

Tafita Ratsimba Herivelo

Partner| Tax and Legal Counsel

Tafita joined Lexel Juridique & Fiscal in 2005. As Partner, he manages and supervises the legal team on all aspects. He assists Clients in the writing of all documents related to land issues, with extensive experiences in the energy and renewable energy sector. He is also involved in acquisition projects, public procurements, public-private partnerships, particularly in the fields of oil and mining and within the electricity sector. Tafita has advised:

• - GreenYellow on corporate aspects and review of contracts related to a photovoltaic project in Madagascar;
• - GIDE on a photovoltaic project in Madagascar; and
• - Akuo Energy for the implementation of thermo-photovoltaic projects in Madagascar.

Areas of expertise

• Bank & Finance
• Energy, Mining, Oil

Specializations

• Corporate
• Securities law
• Contract law

Education:

• Master in Private Law - Business Law - University of Antananarivo
• Training on micro-finance
• Land Law Training

Languages :

• French and Malagasy

Volasoa Rabe

Supervising Consultant | Legal Counsel

Volasoa joined Lexel Juridique et Fiscal in 2005. She is mainly involved in our corporate and securities practice. She assists Clients in the management and update of corporate information, the temporary closure of business, as well as in cases of dissolution, liquidation or restructuring of companies. She is also involved in acquisition and financing projects, which includes conducting legal due diligences, issuing legal opinions and drafting of security documents. Volasoa has advised:

• - Ambatovy Project, the largest mining project in Madagascar and the only one authorized under the law of Big Investment in Mining Act (LGIM) to date;
• - Ravinala Airports for the extension of Antananarivo and Nosy Be airports.

Areas of expertise

• Finance & Banking
• Institutions and NGO
• Energy, Industry, Medias, Telecommunications & TIC

Specializations

• Labor Law
• Commercial Contracts
• Intellectual Property
• Corporate

Education :

• Master « Legal Business Management » - Ecole supérieure de Commerce de Toulouse
• Master of Business Law - Université de l’Arsenal Toulouse

Langue :

• Français, Anglais & Malgache

Gilliana Rajaona

Supervising Consultant| Legal Counsel

Gilliana intervenes primarily in Labor and Contract Law. After 5 years of experience in a multinational specialized in aviation, she has practical experiences in commercial contracts and their negotiation. She assists Clients with the drafting of commercial contracts and complex partnerships as well as in acquisition projects. She also assists Clients in the field of labor law, in particular for the implementation of individual and collective dismissal procedures and provides trainings in this respect. Gilliana has notably advised:

• - Jovenna on lease agreements and maintenance of electrical production equipment;
• - The European Investment Bank on financing contracts with the Malagasy State;
• - The Galana Group for the implementation of collective dismissal procedures.

Areas of expertise

• Banking & Finance
• Energy, Oil & Mine
• Medias, Telecommunications & TIC

Specializations

• Tax and Customs Law
• Taxation of international Flows
• Tax restructuring

Education:

• Master II in Private and Business Law - Université Catholique de Madagascar

Langue :

• French & Malagasy

Karoll Ratsimandresy

Supervisor Consultant| Tax Counsel

Karoll has joined the Lexel Juridique & Fiscal firm in 2011. She intervenes mainly in all tax issues. She has practical experience in the regularization of the tax situation of a company and in the preparation of a tax review which assesses the risks incurred by a company and / or identifies tax opportunities. She assists clients in monitoring tax audits and VAT credit refund claims. she also assists the sellers and / or buyers related to the sale or acquisition of a business in the fiscal due diligence framework. She often takes part in the preparation of the annual Finance Laws in the context of the Public-Private Dialogue (DPP) organized by the EDBM.

Areas of expertise

• Industry
• NGOs & Associations
• Duty Free

Specializations

• Corporate
• Contract Law
• Land Law

Education:

• Master II Private Law / Droit des Affaires -Université Catholique de Madagascar

Languages:

• French, Malagasy

Andry Ratefinjanahary

Senior Consultant| Legal Counsel

Andry joined Lexel Juridique & Fiscal in 2014. He assists Clients on corporate and land issues. He has provided assistance on incorporation of duty free companies, including Eazyco Madagascar (Groupe COMDATA), Outremer-Télécom Madagascar (Groupe INTELCIA), LECOFARM. Andry also assists Malagasy companies on corporate matters (incorporation, capital restructuration, legal secretariat, etc.), notably Canal + Madagascar, Brink’s Madagascar, companies of the GALANA Group and AMBATOVY Group.

Areas of expertise

• Tax law
• VAT - Taxation of international flows - Tax restructuring

Affiliation

• Member of the AFRICAN TAX RESEARCH NETWORK

Education :

• Master of Business Law - University of Antananarivo

Languages :

• French, Malagasy

Lalaina Andrianina Rakotonaivo

Senior Consultant | Tax Counsel

Lalaina has joined the Lexel Juridique et Fiscal firm in 2015. As a tax specialist, he works on behalf of clients in various sectors within the framework of the daily tax management of their activities (energy, telecommunication, banking and non-profit sectors in particular). He intervenes also in the tax review works, which consists in validating the tax burden of a firm as well as identifying and quantifying the tax risks that may be incurred by the latter. Lalaina is particularly specialized in VAT, taxation of international flows (tax treatment related to each flow, analysis of the benefit of tax treaties, transfer prices) as well as in tax structuring.

Areas of expertise

• • Industry

• PPP

Specializations

• Labor law
• Contract law
• Public law
• M&A/Corporate

Formation :

• Master II en Droit Privé et en Droit International des Affaires - Université Catholique de Madagascar - Madagascar

Languages :

• French & Malagasy

Gabriela Rakotoniaina

Senior Consultant | Legal Counsel

Gabriela joined Lexel Juridique & Fiscal in 2016. She intervenes mainly in all matters related to Labor Law and Contract Law. She assists Clients in their response to public call for tenders and related operations, including the conclusion of concession and PPP contracts, mainly in the energy and renewable energy sector. Gabriela has advised :

• - The French GIDE firm for the implementation of a photovoltaic project in Madagascar;
• - GreenYellow for corporate aspects and review of contracts related to a photovoltaic project in Madagascar;
• - Several Malagasy companies (including Airtel Group, Canal + Madagascar) in all areas of corporate governance.

Areas of expertise

• Banking, Insurances
• Institutions and NGO
• Energy, Industry, Mine
• Transportation

Specialization

• Tax Law

Education:

• Master II Private and Business Law - Université Catholique de Madagascar

Languages :

• French & Malgasy

Mirindra Rakotoarisoa

Junior Consultant | Tax Counsel

Mirindra has joined the Lexel Juridique & Fiscal firm in 2016, after working in the legal and tax division of an audit firm for 2 years. She intervenes mainly for all tax issues : tax review, tax preparation, intervention with the administration. Mirindra assisted companies in the tax regularization as well as the procedure of permanent and temporary cessation of operations. She is also involved in the analysis and drafting of reports on tax review and due diligence. She participated in the writing of the answers to the questionnaires on the tax regulation in Madagascar within the framework of the project "Doing Business" 2017 and 2019, initiated by the World Bank

Areas of expertise

• Transportation, Port Sector
• Energy
• PPP

Specializations

• Social Law
• Corporate
• Law of Succession

Education :

• Master II Business Law - University of Antananarivo

Languages :

• French & Malagasy

Steffi Raveloson

Junior Consultant| Legal counsel

Steffi has joined the Lexel Juridique & Fiscal firm in 2017. She intervenes mainly in Corporate, social and successions law. She has assisted several companies (Orange Madagascar, Shoprite Madagascar, etc.) in all areas of Corporate, including the legal secretariat and legal watch companies. Steffi served as a conselor for CHEC Madagascar in its investment projects in the electricity sector and the port and road sectors and several companies (CANAL + MADAGASCAR, NUMEN, etc.) as well as social issues.