Tax

Where local tax is an important consideration in an international transaction, Ogier's Tax team draws partners with specific tax expertise from each of our locations to support financial institutions, multinational corporates, funds and asset managers.

Working with clients using, or wishing to use, offshore structures and those established in Luxembourg, we work hand in hand with tax departments at onshore law and accountancy firms on all aspects of cross-border advisory and transactional tax matters, including cross jurisdictional analysis as to which of our jurisdictions is most appropriate for a given business to set up.

In each case we offer practical experience of how issues of management and control on tax residence are addressed in each of our jurisdictions.

Services

Services

  

  • Direct and indirect taxes and duties in each location
  • Local property taxes, consumption taxes and other "tax like" charges
  • Obtaining Luxembourg income tax clearance
  • Advice to businesses wishing to establish an entity in our locations (including cross jurisdictional analysis as to which of our jurisdictions is most appropriate for a given business)
  • Tax advice on corporate restructuring such as mergers and acquisitions, scissions, liquidations, transfer of branches
  • Redomiciliation and migration of trusts and tax residence of companies
  • Advice related to bilateral and multilateral agreements on exchange of information and international conventions regarding mutual assistance and cooperation between tax authorities
  • Tax issues concerning private wealth including advice in respect of trusts, companies and foundations as vehicles for the holding of private wealth and consideration of the taxation implications of changing control dynamics of those vehicles
  • Tax structuring of intellectual property rights
  • The impact of management and control on tax residence (i.e. substance) and our practical experience of how those issues are addressed in our jurisdictions
  • The quoted Eurobond exemption and associated listing services on Cayman and Channel Islands stock exchanges
  • Transfers of assets within the jurisdiction related to aircraft and other high value movable assets
  • Use of hybrid finance instruments, hybrid structures and different forms of partnership
  • Use of Luxembourg fund-type vehicles
  • Use of securitisation vehicles