SEMINAR: "Investing in Luxembourg – The Tax Perspective"

In December of 2010 the ATOZ CHAIR for European and International Taxation hosted a seminar at the University of Luxembourg, focused on the subject of "Investing in Europe - The Tax Perspective." For additional details see the programme below. For materials from the event, contact mira.ilieva-leonard@atoz.lu.

In the first part of the seminar different types of investment vehicles in Luxembourg were presented and the tax consequences of the different investments were illustrated. Particular emphasis was placed on the SICAF, SICAV and SICAR regime.

The second part of the seminar focused on the question whether the different investment forms can claim treaty benefits and are entitled to the advantages of the Parent-Subsidiary Directive. As an example the speaker gave a description about the possibilities to reduce withholding taxes and to apply for the reimbursement of these taxes in Germany. The last part illustrated the tax consequences of an investment in Luxembourg from the perspective of a German investor. A case study completed the analysis.

Anita Dubost studied law at the University of Nice – Sophia Antipolis. Before joining ATOZ in 2007 she worked for Cabinets Fontaneau in Fance where she was involved in international projects with a focus on the real estate sector. She advises on international restructuring to US and European investment and private equity funds and is equally specialized in the procedure for reclaims of withholding taxes.

Dr. Carsten Bödecker studied law at the Universities of Münster and Cambridge (England) and received his doctorate for a thesis in the area of comparative law. He was admitted to the German bar in 1995 and passed the tax advisor exam in 1999. Dr. Carsten Bödecker was head of the Dusseldorf Financial Services Tax division of one of the "Big Four" accountancy firms from 2002 as a partner before he joined Luther in 2009. He is a visiting lecturer for international tax law at the University of Osnabrück and one of the founding members of the association "Forum Kapitalmarktinstrumente - Kapitalmarktfinanzierung e.V."

Uwe Bärenz studied philosophy and law in Berlin. He was admitted to the bar in 1999 and is a partner at Pöllath+Partners. He has specialized in Private Equity Funds, Private and Public Placements, Pension Funds, Insurance Companies, Investment Funds, Funds of Funds, and Family Offices. He has published extensively and is a regular speaker at tax conferences. He heads the Euroforum conferences on tax optimized investments in Luxembourg.