Pillar Two, year 2: early lessons from the field.
Two years into implementation, certain operational difficulties have surfaced — particularly around investment fund structures.
Société d'Avocats — Luxembourg · Paris
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Corporate, Banking & Finance
Acquisitions, restructurings, joint ventures, financing arrangements and complex security packages, across domestic and cross-border transactions.
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Strategic tax counsel to investment funds, corporates, family offices and ultra-high-net-worth individuals across cross-border structuring.
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Fund formation, asset structuring, governance, AIFM regulation and private wealth planning for institutional and private clients.
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Commercial disputes, shareholder conflicts, financing enforcement, cross-border litigation, arbitration and strategic dispute management.
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Insights
Recent thinking from our partners.
Legal alerts and analyses on the matters that shape our clients' decisions.
Carried interest in Luxembourg: the new regime tested.
The 2026 reform of the Luxembourg carried interest regime introduces welcome clarifications, but also raises questions.
Recognition of foreign judgments: the Lugano question.
A recent Luxembourg ruling clarifies how cross-border enforcement is approached when treaty frameworks shift.