Luxembourg

Private Equity 

The ease of structuring Private Equity funds and Private Equity deals has made Luxembourg a prime jurisdiction for the Private Equity industry. Leaving aside tax planning in the context of a Private Equity transaction would be unthinkable and careless. Therefore, tax planning has to be an integrated part for financial investors around a private equity transaction.

 

ihesebeck contact 

Ilka Hesebeck

Director

Tel. + 352 22 51 51 - 5512

ilka.hesebeck@kpmg.lu

 

 

Julien Bieber

Director

Tel. +352 - 22 51 51 5599

julien.bieber@kpmg.lu

 

Giuliano Bidoli

Director

Tel. +352 22 51 51 - 5528

giuliano.bidoli@kpmg.lu

 

We believe Private Equity is more than just a transaction. Based around a relationship with you, your portfolio and your funds and with a global understanding of your business and experience portfolio comprising deep local knowledge of tax jurisdictions, our tax professionals are keen to provide you with a full range of tax services to contribute to the success of your PE business throughout the Private Equity lifecycle.

 

We offer a wide range of high value services such as:

 

Fundraising

 

  • Choice of appropriate fund vehicle tailored to the specific needs of any particular investor (e.g. SICAR, SIF, New Luxembourg Partnership)
  • Advise on fund-structuring options to help mitigate the fund’s exposure to tax on its investments 


Deal origination

 

  • Detailed tax due diligence for the exact determination of the tax exposure in relation to a potential target 
  • Identification of a suitable and efficient holding and financing structure 
  • Assistance in identifying the most tax efficient route for return on investments on a recurrent basis as well as on final exit 
  • Provision of tax opinion

 

Plan delivery

 

  • Advice and assistance in implementing the most effective structure, including direct tax aspects, registration duties, VAT 
  • Assistance in obtaining confirmation from the Luxembourg tax authorities on the applicable tax treatment of the investment structure

 

Maintenance

 

  • Provision of ongoing tax compliance services, incl. preparation of corporate income tax returns, net wealth tax returns, VAT returns
  • Reviewing draft annual accounts to ensure compliance with tax advice
  • Representing you in discussions with the Luxembourg tax authorities