Corporate Tax 2026

LUXEMBOURG Law and Practice Contributed by: Romain Tiffon and Marie Bentley, ATOZ Tax Advisers

ATOZ Tax Advisers is a leading independent tax ad - visory firm offering a comprehensive range of direct and indirect tax solutions, as well as transfer pricing, corporate finance, tax litigation and ESG services, to local and international clients. Founded in 2004, the firm operates offices in Luxembourg, Morocco, the Middle East and the United Kingdom. In addition, in 2005, ATOZ was amongst the founding members of

the Taxand network, the world’s largest independent organisation of tax experts, with more than 700 tax partners and over 3,000 tax advisers in 51 countries. Over 20 years of long-standing relationships allow the firm to assemble bespoke, multi-jurisdictional teams, delivering seamless and high-quality tax ad - vice tailored to clients’ needs.

Authors

Romain Tiffon is a partner in the international and corporate tax department at ATOZ. A tax professional since 2006, Romain has experience in structuring Pan- European alternative investment

Marie Bentley is ATOZ’s chief knowledge officer, having joined the firm in 2017. Over the years, Marie has gained extensive experience in Luxembourg, Belgian and international tax law, both in advisory

funds across all asset classes, as well as co-ordinating tax structuring advice and implementation for a wide range of institutional investors. He also has extensive experience in structured finance, M&A transactions and sovereign wealth funds, and is currently co-heading ATOZ’s technological initiatives, via ATOZ Solutions. Romain is admitted to practise as an attorney and counselor-at-law in New York State, the United States.

and litigation. She was notably involved in international tax projects focusing on the private equity sector, M&A and high net worth individuals. She worked as a tax lawyer for over ten years, qualifying as a Belgian lawyer on the Brussels Bar in 2008 and admitted to practise in Luxembourg in 2013. Marie is the author of numerous articles on tax-related topics published in various legal journals and has regularly spoken at various legal and financial colloquiums.

ATOZ Tax Advisers 1B, Heienhaff Aerogolf Center L-1736 Senningerberg Luxembourg Tel: +352 26 940 1 Fax: +352 26 940 300

Email: info@atoz.lu Web: www.atoz.lu

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