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.

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01 The numbers

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
02 Reading the data

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%.

Corporate & M&A Tax against Tax and the market
MeasureHereTaxMarket
Partner share of moves46.7%37.9%27.7%
Counsel share of moves11.1%12.6%12.7%
Associate share of moves42.2%48.5%58.5%
Moved up a level13.9%15.5%12.9%
Changed city12.0%21.1%20.5%
Hired by firms of 1,000+ lawyers58.3%49.9%53.6%
Year on yearrose (+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 A dash is a value we do not publish.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.

Corporate & M&A Tax: lateral moves by year

2026 runs to October.

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.

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%).

Destination cities, share of moves, 12 months

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.

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.

03 Firms

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.

Firms ranked by lateral arrivals, 12 months
RankFirmMoves (band)
1White & Case6-10
2CMS6-10
3DLA Piper6-10
4Gibson, Dunn & Crutcher3-5
5Eversheds Sutherland3-5
6Paul Hastings3-5
7Dentons3-5
8Polsinelli3-5
9Weil Gotshal & Manges3-5
10Ropes & Gray3-5
Firms ranked by partner arrivals, 12 months
RankFirmMoves (band)
1White & Case6-10
2Eversheds Sutherland3-5
3DLA Piper3-5
4Paul, Weiss, Rifkind, Wharton & Garrison3-5
5Polsinelli3-5
04 Demand

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.

Advising firms ranked by deals, three years to October 2026
RankFirmDeals (band)
1Flick Gocke Schaumburg11-20
2POELLATH11-20
3DLA Piper6-10
4Loyens & Loeff6-10
5Dentons6-10
6Nishimura & Asahi6-10
7CMS3-5
8Goodwin Procter3-5
9Reed Smith3-5
10Paul Hastings3-5
05 Promotions

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.

Years from first year of practice to partner
06 Explore

Related monitors and reports

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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