Gerard Neiens

"Gerard is an excellent partner and has helped us on many transactions."

"Gerard is a hands-on collaborator."

Hogan Lovells advises RiverRock on its investment in Euroscut Azores

Hogan Lovells Luxembourg advises RiverRock European Capital Partners LLP on its acquisition of an 89.2% stake, alongside Horizon, in Euroscut Azores, a Portuguese shadow toll road.

Hogan Lovells advises Portland Private Equity on setup of Luxembourg fund Portland Caribbean FundIII

Global law firm Hogan Lovells has advised Portland Private Equity on the setup of their Luxembourg investment fund Portland Caribbean Fund III. The fund hits first close at US$100 million out of a total US$350 million target.

Minimum Net Wealth Tax (“minNWT”) regime considered partially unconstitutional

The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision.

Useful Luxembourg court case on interest free loans

Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.

Luxembourg upgrades its legislative toolbox for the fund industry

This new law aims to further increase the competitiveness of the Luxembourg fund centre. Key changes to the product laws are made in the context of the retailization of private funds and should support the development of new European products.

New double tax treaty between Luxembourg and the UK

On 19 July 2023, the new convention between Luxembourg and the United Kingdom was ratified by the Luxembourg Chamber of Representatives. It reflects the last development of the OECD standards in relation to base erosion and transparency. Here is an overview of its most important provisions.

Advised Timberland Investment Resources Europe on its third investment fund in Luxembourg

Hogan Lovells has advised Timberland Investment Resources Europe (TIR), a London-based asset manager investing in forestry and timber, on setting up their third Luxembourg fund, in the form of a reserved alternative investment fund (RAIF).

All roads lead to Luxembourg – why the Grand Duchy matters to Asia Pacific private capital

Luxembourg is the largest centre for funds in the world outside the United States (U.S.). The country offers much for Australian PE investors. We look at what makes it so attractive.

Hogan Lovells advises RiverRock on its investment in Pinhal Interior sub-concession

Hogan Lovells has advised RiverRock European Capital Partners LLP on its acquisition of a minority stake in Pinhal Interior sub-concession, a Portuguese availability and inflation protected PPP road.

Hogan Lovells advises Millicom on its US$746 million rights offering

Hogan Lovells has advised on the approximately US$746m rights offering of Millicom International Cellular S.A. The rights offering was fully subscribed, and a total of 70,357,088 new shares were issued, including shares represented by Swedish Depositary Receipts.

ATAD 3 or the importance of adequate substance

On 22 December 2021, the European Commission published a proposal directive, which aims to prevent the misuse of shell entities for improper tax purposes; entities which are indeed viewed by the EU Commission as vehicles likely to be used for aggressive tax planning or tax avoidance purposes.

Luxembourg - Main New 2021 Tax Measures At A Glance

On 17 December 2020, the Luxembourg Parliament (Chambre des Députés) approved the bills n°7666 and 7667 on the 2021 budget including certain tax measures summarised below.

LuxCMA Webinar - ATAD, Interest limitations rules: clearing the mist?

Gérard Neiens, Luxembourg tax partner and private capital core team member, was key speaker of a webinar on ATAD Interest Limitation Rules, in the context of the capital markets sector. The webinar was organized by LuxCMA (Luxembourg Capital Markets Association).

Second extension of the temporary measures allowing for virtual meetings of corporate bodies

In the ongoing context of COVID-19 pandemic still disrupting businesses in Europe including Luxembourg, the parliament adopted a new law on 23 September 2020 to extend the measures allowing virtual meetings until 31 December 2020. This new law is essentially an extension of the law of 20 June 2020.

DAC 6 Luxembourg Implementation

DAC 6 EU Directive now implemented into Luxembourg Law, applicable as of 1 July 2020, with retroactive effects.

Hogan Lovells advises Timberland Investment Resources Europe

Hogan Lovells has assisted Timberland Investment Resources Europe (TIR) in setting up its second investment vehicle in Luxembourg.

Hogan Lovells (Luxembourg) advised RiverRock on its acquisition of Exterimmo

Advised RiverRock, a leading European alternative investment firm, regarding its acquisition of French Exterimmo, which holds 12 assets structured as Public-Private Partnership or Public Service Delegation in France, through RiverRock Brownfield Infrastructure I (“RBIF1”).