Alain Steichen
Europe Guide 2024
Senior Statespeople : Tax
Senior Statespeople
About
Provided by Alain Steichen
Practice Areas
Alain Steichen is Managing Partner at BSP. He has been involved in migrations of companies to Luxembourg and has advised on major domestic and international restructurings. He also advises on complex international and domestic recapitalisations, (de)mergers, acquisitions and sales of businesses, where he has vast experience in acting for banks and telecom solutions providers. Alain has extensive experience in tax litigation, negotiation with revenue authorities and settlement of disputes. He advises multinationals, financial institutions, corporates and high net worth individuals on a number of ongoing tax and VAT local and cross-border disputes. He also regularly advises on various European tax law questions with particular focus on EU State aid. An Associate Professor at the University of Luxembourg in public finance, European tax, international tax and company taxation, he is the author of books on Luxembourg accounting, tax and company law. Former réviseur d’entreprises and former expert comptable, Alain was the head of Tax at PWC Luxembourg until 1996.
Career
Admitted to the Luxembourg (1996) and Paris Bar (1994), Associate Professor (Luxembourg University)
Professional Memberships
Member of the Board of Trustees, Academy of European Law (ERA)
Member of the International Fiscal Association (IFA)
Member of the European Association of Tax Law Professors (EATLP)
Chambers Review
Europe
Alain Steichen is one of the leading experts in contentious tax matters, representing clients in disputes concerning VAT and the implications of double tax treaties. He also advises on the tax structuring of transactions and investment funds.
Articles, highlights and press releases
10 items provided by BSP
BSP announces new partner promotions
BSP is pleased to announce the promotion of four new partners, effective 1st January 2022. The partnership now consists of 16 partners, 9 women and 7 men.
BSP announces a new promotion as partner within the firm
After the announcement of six new promotions within the firm in January, BSP is now pleased to announce the promotion of Michaël Kitai to partner.
Abuse of Law in Relation with Use of SPFs
In a judgment handed down on 12 November 2019, the Luxembourg Lower Administrative Court ruled in favour of the disallowance of interest expenses paid under bonds held by a family wealth management company, a société de gestion de patrimoine familial ("SPF"), on the grounds of abuse of law.
Preliminary Question to Constitutional Court on Retroactivity of Tax Laws
On 26 November 2019, the Luxembourg Higher Administrative Court (Cour administrative) referred a preliminary question to the Constitutional Court (Cour constitutionnelle) concerning the compatibility with the Constitution, and more specifically with the principle of the rule of law, of the change of
Luxembourg Parliament Adopts Budget Law 2020 and ATAD 2
On 19 December 2019, the Luxembourg Parliament voted to approve the 2020 Budget Law (the "Budget Law"), which introduces several tax related measures
OECD Releases its "Global Anti-Base Erosion" Proposal (Pillar II)
On 8 November 2019, the Organisation of Economic Cooperation and Development ("OECD") published a public consultation document asking for comments on its Global Anti-Base Erosion ("GloBE") Pillar II proposal. This follows the publication of the OECD Secretariat’s "Unified Approach" under Pillar I.
OECD Releases its "Unified Approach" Proposal (Pillar I)
In October 2019, the Organisation of Economic Cooperation and Development ("OECD") published a public consultation document on the so-called "Unified Approach" under Pillar I.
Parent-Subsidiary Directive and Gibraltar Companies
On 24 October 2019, Advocate General ("AG") Hogan published his opinion in the case ‘GVC Services (Bulgaria)’ EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-458/18) pending in front of the European Court of Justice ("ECJ")
As of 1 January 2020, Luxembourg’s already comprehensive double tax treaty network has been expanded, by the entry into force of a new double tax treaty with Kosovo.
BSP announces new promotions within the firm
BSP is glad to announce for 2020 the promotion of three Counsels, four Senior Associates and eleven Associates
BSP announces new partner promotions
BSP is pleased to announce the promotion of four new partners, effective 1st January 2022. The partnership now consists of 16 partners, 9 women and 7 men.
BSP announces a new promotion as partner within the firm
After the announcement of six new promotions within the firm in January, BSP is now pleased to announce the promotion of Michaël Kitai to partner.
Abuse of Law in Relation with Use of SPFs
In a judgment handed down on 12 November 2019, the Luxembourg Lower Administrative Court ruled in favour of the disallowance of interest expenses paid under bonds held by a family wealth management company, a société de gestion de patrimoine familial ("SPF"), on the grounds of abuse of law.
Preliminary Question to Constitutional Court on Retroactivity of Tax Laws
On 26 November 2019, the Luxembourg Higher Administrative Court (Cour administrative) referred a preliminary question to the Constitutional Court (Cour constitutionnelle) concerning the compatibility with the Constitution, and more specifically with the principle of the rule of law, of the change of
Luxembourg Parliament Adopts Budget Law 2020 and ATAD 2
On 19 December 2019, the Luxembourg Parliament voted to approve the 2020 Budget Law (the "Budget Law"), which introduces several tax related measures
OECD Releases its "Global Anti-Base Erosion" Proposal (Pillar II)
On 8 November 2019, the Organisation of Economic Cooperation and Development ("OECD") published a public consultation document asking for comments on its Global Anti-Base Erosion ("GloBE") Pillar II proposal. This follows the publication of the OECD Secretariat’s "Unified Approach" under Pillar I.
OECD Releases its "Unified Approach" Proposal (Pillar I)
In October 2019, the Organisation of Economic Cooperation and Development ("OECD") published a public consultation document on the so-called "Unified Approach" under Pillar I.
Parent-Subsidiary Directive and Gibraltar Companies
On 24 October 2019, Advocate General ("AG") Hogan published his opinion in the case ‘GVC Services (Bulgaria)’ EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-458/18) pending in front of the European Court of Justice ("ECJ")
As of 1 January 2020, Luxembourg’s already comprehensive double tax treaty network has been expanded, by the entry into force of a new double tax treaty with Kosovo.
BSP announces new promotions within the firm
BSP is glad to announce for 2020 the promotion of three Counsels, four Senior Associates and eleven Associates
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