Gerard Neiens
Europe Guide 2024
Band 4 : Tax
Email address
[email protected]Contact number
+352 26 4 26 301Share profile
Band 4
About
Provided by Gerard Neiens
Practice Areas
As Luxembourg tax practice head, Gérard advises a broad range of clients on all direct or indirect tax matters in all kinds of fields, from pure M&A over complex (re)structuring matters to compound financing (including capital markets and securitization) transactions.
He advises large corporations, alternative investment fund managers, institutional investors, private equity houses, international financial institutions and private wealth clients on direct and indirect tax aspects related to their domestic and cross-border transactions, investments or reorganizations. His focus, for almost 20 years, is in the field of international tax planning and restructuring, corporate acquisitions and disposals via Luxembourg investment vehicles, reorganisation operations and the structuring of Luxembourg regulated and unregulated alternative investment funds or vehicles as well as of their related carried interest schemes.
He has also a very large experience in securitisations, structured finance, capital markets and financing transactions generally, advising international financial institutions, investment banks and originators as well as large corporations, alternative investment fund managers, institutional investors, private equity houses and private wealth clients.
Professional Memberships
International Fiscal Association (IFA)
Luxembourg Capital Market Association (LuxCMA) - Tax working group
Haute autorité de la Place Financière - Capital markets task force
Articles, highlights and press releases
17 items provided by Hogan Lovells International LLP
Hogan Lovells advises RiverRock on its investment in Euroscut Azores
Hogan Lovells Luxembourg advises RiverRock European Capital Partners LLP on its acquisition of an 89.2% stake, alongside Horizon, in Euroscut Azores, a Portuguese shadow toll road.
Hogan Lovells advises Portland Private Equity on setup of Luxembourg fund Portland Caribbean FundIII
Global law firm Hogan Lovells has advised Portland Private Equity on the setup of their Luxembourg investment fund Portland Caribbean Fund III. The fund hits first close at US$100 million out of a total US$350 million target.
Minimum Net Wealth Tax (“minNWT”) regime considered partially unconstitutional
The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision.
Useful Luxembourg court case on interest free loans
Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.
Luxembourg upgrades its legislative toolbox for the fund industry
This new law aims to further increase the competitiveness of the Luxembourg fund centre. Key changes to the product laws are made in the context of the retailization of private funds and should support the development of new European products.
New double tax treaty between Luxembourg and the UK
On 19 July 2023, the new convention between Luxembourg and the United Kingdom was ratified by the Luxembourg Chamber of Representatives. It reflects the last development of the OECD standards in relation to base erosion and transparency. Here is an overview of its most important provisions.
Advised Timberland Investment Resources Europe on its third investment fund in Luxembourg
Hogan Lovells has advised Timberland Investment Resources Europe (TIR), a London-based asset manager investing in forestry and timber, on setting up their third Luxembourg fund, in the form of a reserved alternative investment fund (RAIF).
All roads lead to Luxembourg – why the Grand Duchy matters to Asia Pacific private capital
Luxembourg is the largest centre for funds in the world outside the United States (U.S.). The country offers much for Australian PE investors. We look at what makes it so attractive.
Hogan Lovells advises RiverRock on its investment in Pinhal Interior sub-concession
Hogan Lovells has advised RiverRock European Capital Partners LLP on its acquisition of a minority stake in Pinhal Interior sub-concession, a Portuguese availability and inflation protected PPP road.
Hogan Lovells advises Millicom on its US$746 million rights offering
Hogan Lovells has advised on the approximately US$746m rights offering of Millicom International Cellular S.A. The rights offering was fully subscribed, and a total of 70,357,088 new shares were issued, including shares represented by Swedish Depositary Receipts.
ATAD 3 or the importance of adequate substance
On 22 December 2021, the European Commission published a proposal directive, which aims to prevent the misuse of shell entities for improper tax purposes; entities which are indeed viewed by the EU Commission as vehicles likely to be used for aggressive tax planning or tax avoidance purposes.
Luxembourg - Main New 2021 Tax Measures At A Glance
On 17 December 2020, the Luxembourg Parliament (Chambre des Députés) approved the bills n°7666 and 7667 on the 2021 budget including certain tax measures summarised below.
LuxCMA Webinar - ATAD, Interest limitations rules: clearing the mist?
Gérard Neiens, Luxembourg tax partner and private capital core team member, was key speaker of a webinar on ATAD Interest Limitation Rules, in the context of the capital markets sector. The webinar was organized by LuxCMA (Luxembourg Capital Markets Association).
Second extension of the temporary measures allowing for virtual meetings of corporate bodies
In the ongoing context of COVID-19 pandemic still disrupting businesses in Europe including Luxembourg, the parliament adopted a new law on 23 September 2020 to extend the measures allowing virtual meetings until 31 December 2020. This new law is essentially an extension of the law of 20 June 2020.
DAC 6 Luxembourg Implementation
DAC 6 EU Directive now implemented into Luxembourg Law, applicable as of 1 July 2020, with retroactive effects.
Hogan Lovells advises Timberland Investment Resources Europe
Hogan Lovells has assisted Timberland Investment Resources Europe (TIR) in setting up its second investment vehicle in Luxembourg.
Hogan Lovells (Luxembourg) advised RiverRock on its acquisition of Exterimmo
Advised RiverRock, a leading European alternative investment firm, regarding its acquisition of French Exterimmo, which holds 12 assets structured as Public-Private Partnership or Public Service Delegation in France, through RiverRock Brownfield Infrastructure I (“RBIF1”).
Hogan Lovells advises RiverRock on its investment in Euroscut Azores
Hogan Lovells Luxembourg advises RiverRock European Capital Partners LLP on its acquisition of an 89.2% stake, alongside Horizon, in Euroscut Azores, a Portuguese shadow toll road.
Hogan Lovells advises Portland Private Equity on setup of Luxembourg fund Portland Caribbean FundIII
Global law firm Hogan Lovells has advised Portland Private Equity on the setup of their Luxembourg investment fund Portland Caribbean Fund III. The fund hits first close at US$100 million out of a total US$350 million target.
Minimum Net Wealth Tax (“minNWT”) regime considered partially unconstitutional
The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision.
Useful Luxembourg court case on interest free loans
Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.
Luxembourg upgrades its legislative toolbox for the fund industry
This new law aims to further increase the competitiveness of the Luxembourg fund centre. Key changes to the product laws are made in the context of the retailization of private funds and should support the development of new European products.
New double tax treaty between Luxembourg and the UK
On 19 July 2023, the new convention between Luxembourg and the United Kingdom was ratified by the Luxembourg Chamber of Representatives. It reflects the last development of the OECD standards in relation to base erosion and transparency. Here is an overview of its most important provisions.
Advised Timberland Investment Resources Europe on its third investment fund in Luxembourg
Hogan Lovells has advised Timberland Investment Resources Europe (TIR), a London-based asset manager investing in forestry and timber, on setting up their third Luxembourg fund, in the form of a reserved alternative investment fund (RAIF).
All roads lead to Luxembourg – why the Grand Duchy matters to Asia Pacific private capital
Luxembourg is the largest centre for funds in the world outside the United States (U.S.). The country offers much for Australian PE investors. We look at what makes it so attractive.
Hogan Lovells advises RiverRock on its investment in Pinhal Interior sub-concession
Hogan Lovells has advised RiverRock European Capital Partners LLP on its acquisition of a minority stake in Pinhal Interior sub-concession, a Portuguese availability and inflation protected PPP road.
Hogan Lovells advises Millicom on its US$746 million rights offering
Hogan Lovells has advised on the approximately US$746m rights offering of Millicom International Cellular S.A. The rights offering was fully subscribed, and a total of 70,357,088 new shares were issued, including shares represented by Swedish Depositary Receipts.
ATAD 3 or the importance of adequate substance
On 22 December 2021, the European Commission published a proposal directive, which aims to prevent the misuse of shell entities for improper tax purposes; entities which are indeed viewed by the EU Commission as vehicles likely to be used for aggressive tax planning or tax avoidance purposes.
Luxembourg - Main New 2021 Tax Measures At A Glance
On 17 December 2020, the Luxembourg Parliament (Chambre des Députés) approved the bills n°7666 and 7667 on the 2021 budget including certain tax measures summarised below.
LuxCMA Webinar - ATAD, Interest limitations rules: clearing the mist?
Gérard Neiens, Luxembourg tax partner and private capital core team member, was key speaker of a webinar on ATAD Interest Limitation Rules, in the context of the capital markets sector. The webinar was organized by LuxCMA (Luxembourg Capital Markets Association).
Second extension of the temporary measures allowing for virtual meetings of corporate bodies
In the ongoing context of COVID-19 pandemic still disrupting businesses in Europe including Luxembourg, the parliament adopted a new law on 23 September 2020 to extend the measures allowing virtual meetings until 31 December 2020. This new law is essentially an extension of the law of 20 June 2020.
DAC 6 Luxembourg Implementation
DAC 6 EU Directive now implemented into Luxembourg Law, applicable as of 1 July 2020, with retroactive effects.
Hogan Lovells advises Timberland Investment Resources Europe
Hogan Lovells has assisted Timberland Investment Resources Europe (TIR) in setting up its second investment vehicle in Luxembourg.
Hogan Lovells (Luxembourg) advised RiverRock on its acquisition of Exterimmo
Advised RiverRock, a leading European alternative investment firm, regarding its acquisition of French Exterimmo, which holds 12 assets structured as Public-Private Partnership or Public Service Delegation in France, through RiverRock Brownfield Infrastructure I (“RBIF1”).
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