Transfer Pricing 2026

LUXEMBOURG Trends and Developments

Trends and Developments Contributed by: Oliver R. Hoor ATOZ Tax Advisers

ATOZ Tax Advisers was founded in 2004 and is a high-end independent advisory firm based in Lux - embourg, offering a comprehensive and integrated range of direct and indirect tax solutions as well as transfer pricing, corporate and aviation finance and tax litigation services to both local and international clients. ATOZ has a team of carefully selected profes - sionals who possess extensive experience in serv - ing the local market as well as multinational corpora -

tions. The firm’s entire team works together to ensure consistently high standards of client service from beginning to end. Confirmed experts in their fields, the firm’s partners share a common and rigorous ap - proach of researching and understanding the facts before drawing conclusions. They lead each engage - ment with a steadfast commitment to objectivity and the highest professional, legal, regulatory and ethical standards.

Author

Oliver R. Hoor is a partner in the international and corporate tax department at ATOZ, and he is also the head of transfer pricing. Oliver has experience in Luxembourg and international taxation with a focus on

alternative investments, M&A and multinational groups. He advises clients on all direct tax aspects regarding deal structuring, maintenance, reorganisations and exit planning. He is the author of over 300 articles and books (see: www.atoz.lu/ media-room). Oliver is also a regular speaker at conferences as well as a lecturer with Legitech and ILA.

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

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

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