log in
Print | Back

Arendt & Medernach

Thierry Lesage

Thierry Lesage

Partner

Expertise

  • Tax Law

WSG Practice Industries

Activity

WSG Leadership

IFA Group
Member
WSG Coronavirus Task Force Group
Member
Profile
Thierry Lesage is a Partner in the Tax Law practice of Arendt & Medernach. He advises on both national and international tax issues. He is active on private equity, real estate and finance transactions.

He is a member of the Luxembourg Bar, the American Bar Association, the International Bar Association and the International Fiscal Association where he was appointed as national co-reporter for the 2003, 2005 and 2014 Congresses. Moreover, he is Vice-Chair of the fiscal commission of the Luxembourg Bankers' Association.

Prior to joining Arendt & Medernach, he worked as a tax manager with one of the Big Four firms and as head of the corporate tax department with a bank in Luxembourg.

Thierry Lesage holds a Master's degree in law from the Université de Liège (Belgium) as well as a Master's degree in fiscal law from the Université Libre de Bruxelles (Belgium).

He is the co-author of the Luxembourg chapter of the International Guide to the Taxation of Holding Companies published by the IBFD (Amsterdam).

Thierry Lesage is recommended as tax lawyer in the major league tables including Best Lawyers, Legal 500 and Chambers Europe.
Articles

DAC 6 Law Introducing Mandatory Disclosure Rules in Luxembourg Passed
Arendt & Medernach, March 2020

On Saturday 21 March 2020, the Luxembourg Parliament passed a law implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements...

Finance Bill 2019: CIT Reduction and Optional Extension of Interest Limitation Rules on Fiscal Unity Level
Arendt & Medernach, March 2019

The most important corporate tax measures concern the reduction of the maximum corporate income tax (“CIT”) rate and the introduction of the option provided by the anti-tax avoidance directive (“ATAD”)[1]. This allows for the application of the interest limitation rules at the level of a fiscal unity: For the time being CIT is levied at a rate of (i) 15% in case the net profits do notexceed EUR 25,000 and (ii) 18% in case the net profits exceed EUR 30,000...

CJEU Clarifies Abuse and Beneficial Ownership Concepts under the Parent Subsidiary and Interest/Royalty Directive
Arendt & Medernach, February 2019

In this context, the judgements provide useful guidance on the concepts of abuse and beneficial ownership. Abuse concept According to the CJEU, it is settled case-law that there is, in EU law, a general legal principle that EU law cannot be relied on for abusive or fraudulent ends...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

HOME | SITE MAP | GLANCE | PRIVACY POLICY | DISCLAIMER |  © World Services Group, 2020