Tax Litigation

Taxation directly influences investment decisions, transaction structuring and the management of corporate and private wealth. When a disagreement arises with the tax authorities regarding the interpretation of the applicable rules or the tax treatment of a transaction, the financial consequences may be significant and require a structured challenge. Tax litigation enables tax audits, reassessments and decisions relating to direct or indirect taxes to be reviewed. Our lawyers advise commercial companies, financial institutions, investment funds and individuals, and also assist with the preparation and follow-up of tax ruling requests.

Our Tax Litigation team acts at every stage of a matter, from analysing the position taken by the tax authorities and assessing the associated risks to representing clients before the Luxembourg administrative courts. We prepare administrative claims and court appeals, conduct discussions and, where appropriate, negotiations with the tax authorities, and draft procedural documents while managing the proceedings throughout. Where a matter has an international dimension, we coordinate our work with the relevant foreign counsel.

Tax disputes require the careful coordination of the applicable rules, the factual circumstances of the matter and the time limits governing the available remedies. Our team identifies, from the administrative stage, the arguments that may usefully be raised, gathers the evidence required to support them and maintains a consistent position throughout the proceedings.