Thierry Lesage
Europe Guide 2024
Band 1 : Tax
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About
Provided by Thierry Lesage
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Thierry Lesage is a Partner in the Tax Law practice of Arendt & Medernach. He advises on both national and international tax issues. He is active on private equity, real estate and finance transactions.
He is a member of the Luxembourg Bar, the American Bar Association, the International Bar Association and the International Fiscal Association where he was appointed as national co-reporter for the 2003, 2005 and 2014 Congresses. Moreover, he is a member and former Vice-Chair of the fiscal commission of the Luxembourg Bankers' Association.
Prior to joining Arendt & Medernach, he worked as a tax manager with one of the Big Four firms and as head of the corporate tax department with a bank in Luxembourg.
Thierry Lesage holds a Master's degree in law from the Université de Liège (Belgium) as well as a Master's degree in fiscal law from the Université Libre de Bruxelles (Belgium).
He is the co-author of the Luxembourg chapter of the International Guide to the Taxation of Holding Companies published by the IBFD (Amsterdam).
Thierry Lesage is recommended as tax lawyer in the major league tables including Best Lawyers, Legal 500 and Chambers Europe.
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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