Alain Goebel
Europe Guide 2024
Band 2 : Tax
Email address
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Band 2
About
Provided by Alain Goebel
Practice Areas
Alain Goebel is a Partner in the Tax Law practice of Arendt & Medernach where he advises an international clientele on the tax and transfer pricing aspects of Luxembourg and cross border transactions, in particular corporate reorganisations, acquisitions and financing structures.
He has been a member of the Luxembourg Bar since 2002. He is a member of ALFI, LPEA, IFA and AIJA. He acted as President of YIN from 2013-2016 and as Luxembourg National Representative for AIJA from 2012-2015.
He was a lecturer in business taxation at the University of Luxembourg from 2009-2016 and is a regular speaker at tax seminars. He has published several papers on tax law, including national reports for IFA and AIJA, and is co-author of the Luxembourg chapter of the International Guide to the Taxation of Holding Companies published by the IBFD (Amsterdam).
Alain Goebel holds a Master's degree in business law and a postgraduate degree in tax law (DEA Fiscalité) from the Université Paris II Panthéon-Assas (France) , as well as a Master of Laws degree (LL.M.) in banking and finance law from the King's College London (U.K.).
Chambers Review
Europe
Alain Goebel represents asset managers in transfer pricing and transactional tax matters. He also handles contentious tax cases.
Strengths
Provided by Chambers
"Alain Goebel is a remarkable lawyer with full expertise. He provides outstanding service to our company."
"Alain Goebel has been essential for us to be compliant with the obligations and alerts us before relevant decisions."
"Alain Goebel is a remarkable lawyer with full expertise. He provides outstanding service to our company."
"Alain Goebel has been essential for us to be compliant with the obligations and alerts us before relevant decisions."
Articles, highlights and press releases
6 items provided by Arendt & Medernach
Pillar 2 implementation in Luxembourg: Bill submitted to Parliament
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292 implementing Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.
European & Luxembourg Tax News
Several tax measures have been introduced, potentially impacting taxpayers with operations in Luxembourg. The following newsflash summarises the most important developments.
New law on payments to EU ‘black-list’ countries
The bill adds a paragraph to Article 168 of the Luxembourg income tax law (the “LITL”) extending non-tax-deductibility to interest and royalties due to a related party established in a country or territory appearing on the EU list of non-cooperative jurisdictions1 (the “EU list”).
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. The Protocol reflects the new fiscal policy of the Russian Federation with regard to the levy of Russian withholding taxes, and provides for new rates
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information. The objective is to enable local tax authorit
New double tax treaty between France and Luxembourg: substantial impact on real estate investors
On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty (“New Treaty”) replacing the current treaty dated 1 April 1958 (“Old Treaty”). Although the New Treaty is based on the 2017 OECD Model Tax Convention, it contains certain substantial derogations therefrom.<br><
Pillar 2 implementation in Luxembourg: Bill submitted to Parliament
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292 implementing Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.
European & Luxembourg Tax News
Several tax measures have been introduced, potentially impacting taxpayers with operations in Luxembourg. The following newsflash summarises the most important developments.
New law on payments to EU ‘black-list’ countries
The bill adds a paragraph to Article 168 of the Luxembourg income tax law (the “LITL”) extending non-tax-deductibility to interest and royalties due to a related party established in a country or territory appearing on the EU list of non-cooperative jurisdictions1 (the “EU list”).
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. The Protocol reflects the new fiscal policy of the Russian Federation with regard to the levy of Russian withholding taxes, and provides for new rates
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information. The objective is to enable local tax authorit
New double tax treaty between France and Luxembourg: substantial impact on real estate investors
On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty (“New Treaty”) replacing the current treaty dated 1 April 1958 (“Old Treaty”). Although the New Treaty is based on the 2017 OECD Model Tax Convention, it contains certain substantial derogations therefrom.<br><