Tax · speciality monitor
Corporate & M&A Tax: lateral monitor
Lawyers whose work centers on Corporate & M&A Tax and who changed firm over the last 12 months, set against the Tax practice and the market.
The last 12 months: November 2025 to October 2026
- 180
- Lateral moves, 12 monthsNovember 2025 to October 2026
- +22.6%
- Year on yearSettled 12-month windows
- 46.7%
- Partner share of moves
- 107
- Firms that hired
What the data show
In the Sartori & Partners lateral record, 180 lawyers joined a new firm in Corporate & M&A Tax from November 2025 to October 2026. Measured on settled 12-month windows, 190 moves against 155 the year before, the count rose 22.6%. It outpaced the market's own change of +9.0%.
| Measure | Here | Tax | Market |
|---|---|---|---|
| Partner share of moves | 46.7% | 37.9% | 27.7% |
| Counsel share of moves | 11.1% | 12.6% | 12.7% |
| Associate share of moves | 42.2% | 48.5% | 58.5% |
| Moved up a level | 13.9% | 15.5% | 12.9% |
| Changed city | 12.0% | 21.1% | 20.5% |
| Hired by firms of 1,000+ lawyers | 58.3% | 49.9% | 53.6% |
| Year on year | rose (+22.6%) | rose (+23.8%) | rose (+9.0%) |
12 months to October 2026 unless the row says three years; a row switches to three years for every column when this page's 12-month value is not published. A dash is a value we do not publish. Flat means a change under 5% or inside the noise of the two counts.
Set against the Tax practice as a whole, the share who changed city stands out most: 12.0% here against 21.1%, below it. Year on year it moved with the Tax practice as a whole: both rose.
Over the three years to October 2026, 500 lawyers moved in Corporate & M&A Tax, 214 of them partners (42.8%). They joined 205 different firms. 16.2% stepped up a level on the move and 15.5% changed city, against 12.3% and 21.6% across the market over the same three years. 59.5% came from firms with 1,000+ lawyers.
- Partner46.7%
- Counsel11.1%
- Associate42.2%
This is a partner market: 46.7% of movers were partners, against 27.7% market-wide. On settled windows partner moves alone went from 68 to 87 (+27.9%), a change inside the noise of the two counts, so we read it as flat. A step up in title came with 13.9% of moves (market 12.9%).
Lateral hires in Corporate & M&A Tax were spread across 107 firms. The ten firms at the head of the hiring table took 28.9% of arrivals (12.9% market-wide), so hiring here is moderately concentrated. White & Case ranks first by lateral arrivals, in the 6-10 band.
- 1,000+ lawyers59.5%
- 400-999 lawyers16.7%
- 150-399 lawyers12.1%
- under 150 lawyers11.6%
By city, New York comes first (16.7% of arrivals), then London (11.1%). A change of city came with 12.0% of moves (market 20.5%).
There were 243 open roles in Corporate & M&A Tax on law-firm career pages on November 11, 2026.
A firm recruiting in Corporate & M&A Tax is buying into a rising, partner-heavy flow, so the strongest candidates will hear from more than one firm.
Firms by rank and band
Each firm appears as a rank and a band, never an exact count, and only with at least 10 moves in the window.
| Rank | Firm | Moves (band) |
|---|---|---|
| 1 | White & Case | 6-10 |
| 2 | CMS | 6-10 |
| 3 | DLA Piper | 6-10 |
| 4 | Gibson, Dunn & Crutcher | 3-5 |
| 5 | Eversheds Sutherland | 3-5 |
| 6 | Paul Hastings | 3-5 |
| 7 | Dentons | 3-5 |
| 8 | Polsinelli | 3-5 |
| 9 | Weil Gotshal & Manges | 3-5 |
| 10 | Ropes & Gray | 3-5 |
| Rank | Firm | Moves (band) |
|---|---|---|
| 1 | White & Case | 6-10 |
| 2 | Eversheds Sutherland | 3-5 |
| 3 | DLA Piper | 3-5 |
| 4 | Paul, Weiss, Rifkind, Wharton & Garrison | 3-5 |
| 5 | Polsinelli | 3-5 |
Deals in Corporate & M&A Tax
Sartori & Partners data count 42 dated deals in Corporate & M&A Tax in the 12 months to October 2026 and 119 over the three years to October 2026.
M&A work is involved in 45.4% of them.
By client industry, Financial Sponsors comes first with 23.5%.
Flick Gocke Schaumburg ranks first among advising firms over the period, in the 11-20 band.
| Rank | Firm | Deals (band) |
|---|---|---|
| 1 | Flick Gocke Schaumburg | 11-20 |
| 2 | POELLATH | 11-20 |
| 3 | DLA Piper | 6-10 |
| 4 | Loyens & Loeff | 6-10 |
| 5 | Dentons | 6-10 |
| 6 | Nishimura & Asahi | 6-10 |
| 7 | CMS | 3-5 |
| 8 | Goodwin Procter | 3-5 |
| 9 | Reed Smith | 3-5 |
| 10 | Paul Hastings | 3-5 |
Time to partner in Corporate & M&A Tax
51 lawyers were promoted to partner in Corporate & M&A Tax in the 12 months to May 2026, 274 over five years, according to Sartori & Partners data.
The median time from first year of practice to partner is 10.0 years, with the middle half between 8.0 years and 12.0 years, against a market median of 10.0 years. 80.2% made partner within 12 years.
These figures rest on 202 promotions.
Related monitors and reports
Up one level
Other specialities in Tax
Hiring in this market
Reports
- M&A Tax Lawyers in 2026: Rising Demand, Local Benches
Corporate and M&A tax hiring rose 22.6% on the settled year, yet only 12.0% of movers changed city, against 21.1% across tax and 20.5% in the market. New demand has to be met from each city's own bench.
November 11, 2026 · November 2026
Edition November 2026. Window: November 2025 to October 2026. Source: Sartori & Partners, from public law-firm announcements, firm websites and professional profiles, checked monthly. Methodology. Spot an error? [email protected].
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