Jean-Dominique is a Luxembourg-based corporate tax partner with a focus on fund structuring, private equity and private debt.

Jean-Dominique can also assist with any Luxembourg tax-related matter including VAT, TP and tax disputes.

He specialises in international corporate taxation, providing advice on investment fund structuring, cross-border transactions, real estate deals, mergers and acquisitions, project financing, structured finance, securitisations, corporate restructuring, and intellectual property.

Jean-Dominique's experience spans a wide range of clients, from multinational corporations and real estate funds to private equity firms, investment funds, financial institutions, asset managers, and high-net-worth individuals. He is committed to delivering tailored, strategic solutions that address complex challenges and drive value for clients.

Experience & capabilities

Selected matters

  • BNP Paribas Asset Management Europe on the Luxembourg tax aspects of structuring and establishing a SICAV RAIF
  • Clean Energy Finance Corporation on Luxembourg Pillar Two and ATAD 2 considerations for its investment in a multi-layered infrastructure fund
  • a global fund manager on the structuring and formation of a Luxembourg investment platform for a £500 million multi-compartment real estate debt fund managed by a UK-based portfolio manager
  • an alternative investment management firm on the Luxembourg legal aspects relating to the acquired entity’s underlying assets, which include approximately €350 million of Spanish non-performing loans and subsidiaries holding around €30 million of repossessed Spanish real estate
  • a family office structure on the legal structuring and tax assistance in connection with its reorganisation, including the implementation of a management incentivisation plan.
  • a global family-owned investment house on the launch of a Luxembourg unregulated investment vehicle structured as a RAIF, with an initial target size of USD 150 million, with a private equity, secondary investments and co-investment strategy
  • Spanish sovereign fund in relation to its investment as a limited partner, through its Co-Investment Fund, in SWEN IMPACT FUND FOR TRANSITION 3, a Luxembourg fund managed by Swen Capital Partners
  • a corporate investment entity on multiple Luxembourg tax litigation proceedings concerning securities lending arrangements
  • the largest commercial real estate company on the Luxembourg tax aspects of the restructuring and liquidation of its Luxembourg entities
  • a global asset manager on the Luxembourg tax structuring of its European real estate investments
  • a global real estate investment fund on the Luxembourg tax implications of acquiring and financing a German hotel property
  • a real estate investment company on the Luxembourg tax implications of a partial third-party bank debt waiver and review of the related documentation
  • a private equity firm on the Luxembourg tax structuring of a dividend recapitalisation involving a debt-financed latent gain distribution
  • Luxembourg-based investment vehicles into a U.S. platform business, advising on Luxembourg and U.S. tax structuring considerations, treaty matters, and the tax treatment of various fund and co-investment arrangements
  • an Insurance & Retirement firm on the Luxembourg tax aspects of its investment into a limited partnership, CI Italy PBSA Strat SCSp, within a complex cross-border real estate fund structure spanning Luxembourg and Italy
  • a leading international industrial group on a joint investment in critical minerals assets in Europe alongside a leading global asset manager

Services

Tax

Background

Jean-Dominique is a Luxembourg-qualified and registered lawyer also admitted to the Paris bar.

He is also a member of the International Fiscal Association and the International Bar Association and been recognised in the ITR World Tax as a "highly regarded practitioner" in tax controversy.