Jan Neugebauer
Europe Guide 2024
Band 3 : Tax
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Band 3
About
Provided by Jan Neugebauer
Practice Areas
Jan Neugebauer is a Partner in the Tax Law practice.
Jan specialises in both national and international tax structuring for corporate entities and private investment funds, including private equity, buyout, real estate and debt funds. He advises on a broad range of issues including leveraged and management buyouts, secondary transactions, divestments and distributions, real estate transactions, M&A cross-border transactions and finance taxation (including refinancing and distressed debt work). Jan’s expertise encompasses tax questions related to the structuring of capital market transactions, including IPOs, debt issuance, as well as structured finance vehicles.
He advises banks, insurance companies and asset managers on issues arising out of the implementation of and need for ongoing compliance with the automatic exchange of information regulations (e.g. FATCA and CRS).
He has been a member of the Frankfurt Bar (Germany) since 2005 and of the Luxembourg Bar since 2006.
Jan Neugebauer is a German qualified lawyer who holds the German first (2001) and second (2005) state exam in law, a diploma in law from the Universität Passau (Dipl. jur.) as well as a Master of Laws degree (LL.M.) in comparative law from the California Western School of Law, San Diego (USA).
Articles, highlights and press releases
6 items provided by Arendt & Medernach
Pillar 2 implementation in Luxembourg: Bill submitted to Parliament
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292 implementing Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.
European & Luxembourg Tax News
Several tax measures have been introduced, potentially impacting taxpayers with operations in Luxembourg. The following newsflash summarises the most important developments.
New law on payments to EU ‘black-list’ countries
The bill adds a paragraph to Article 168 of the Luxembourg income tax law (the “LITL”) extending non-tax-deductibility to interest and royalties due to a related party established in a country or territory appearing on the EU list of non-cooperative jurisdictions1 (the “EU list”).
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. The Protocol reflects the new fiscal policy of the Russian Federation with regard to the levy of Russian withholding taxes, and provides for new rates
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information. The objective is to enable local tax authorit
New double tax treaty between France and Luxembourg: substantial impact on real estate investors
On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty (“New Treaty”) replacing the current treaty dated 1 April 1958 (“Old Treaty”). Although the New Treaty is based on the 2017 OECD Model Tax Convention, it contains certain substantial derogations therefrom.<br><
Pillar 2 implementation in Luxembourg: Bill submitted to Parliament
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292 implementing Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.
European & Luxembourg Tax News
Several tax measures have been introduced, potentially impacting taxpayers with operations in Luxembourg. The following newsflash summarises the most important developments.
New law on payments to EU ‘black-list’ countries
The bill adds a paragraph to Article 168 of the Luxembourg income tax law (the “LITL”) extending non-tax-deductibility to interest and royalties due to a related party established in a country or territory appearing on the EU list of non-cooperative jurisdictions1 (the “EU list”).
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. The Protocol reflects the new fiscal policy of the Russian Federation with regard to the levy of Russian withholding taxes, and provides for new rates
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information. The objective is to enable local tax authorit
New double tax treaty between France and Luxembourg: substantial impact on real estate investors
On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty (“New Treaty”) replacing the current treaty dated 1 April 1958 (“Old Treaty”). Although the New Treaty is based on the 2017 OECD Model Tax Convention, it contains certain substantial derogations therefrom.<br><
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