Nicolas Lauer
Director - International & Corporate Tax
Nicolas is a Director in the International & Corporate Tax department at ATOZ.
A tax professional since 2017, Nicolas has extensive experience in Luxembourg and international tax advisory, with a strong focus on alternative investments, including private equity, private debt, infrastructure and real estate. He advises international asset managers, sponsors and investment groups on the direct tax aspects of cross-border transactions throughout the full investment lifecycle.
His areas of expertise notably include tax due diligences, transaction structuring, mergers & acquisitions, acquisition and refinancing structuring, cash repatriation, corporate reorganisations and exit planning, with a particular focus on Luxembourg investment and financing platforms.
Before joining ATOZ in 2026, Nicolas gained over eight years of experience within the Big Four environment in Luxembourg.
He holds a Master’s degree in Business and Tax Law (DJCE) from the University of Nancy, France, as well as a post-graduate degree in Luxembourg Tax, and speaks French and English.