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Contact details

Allen & Overy
33 avenue J.F. Kennedy
L-1855 Luxembourg
PO Box 5017
L-1050
Luxembourg

Telephone icon+352 44 44 55 459
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  Patrick Mischo

Partner

Luxembourg

Patrick is the senior partner of Allen & Overy in Luxembourg. He specialises in international and corporate tax law and advises clients on the tax aspects of real estate, private equity, credit and hedge transactions and investments, as well as the structuring of regulated and unregulated investment funds. He also has extensive experience in securitisations, structured finance and capital markets. He has more than 15 years of experience working in these areas.

He is a member of the international tax and tax reporting working group of Invest Europe (formerly known as EVCA), a member of the board of the Luxembourg Private Equity Association (LPEA), and a member of the Tax Steering Committee within the Association of the Luxembourg Fund Industry (ALFI).

“The 'efficient and business-friendly' Patrick Mischo is 'very easy to work with and always looking for solutions,' according to interviewees. He brings focused expertise to the tax aspects of private equity transactions, international real estate investments and the structuring of investment funds.”
Chambers and Partners

Professional qualifications

Admitted as avocat à la Cour, Luxembourg, 2003

Admitted as avocat, Luxembourg, 2001

Academic qualifications

LLM, International Business Law, King's College London, 2000

Master, Economics & Finance, Institut d'Études Politiques de Paris, 1999

Maîtrise, Business Law, Université Panthéon-Sorbonne (Paris I), 1997

Published work

The Private Equity Review, seventh edition, Luxembourg chapters (for fundraising and investing), The Law Reviews 2018, April 2018

"Implementation of the Amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg Law", European Taxation, 2015 (volume 56), N°1

The New Luxembourg Tax Ruling Procedure, European Taxation, July 2015

Clarification of the Tax Treatment of Limited Partnerships, European Taxation, May 2015

After Lux Leaks: Welcome Changes to Luxembourg’s Tax Ruling Practice, Tax Notes International, Volume 77, Number 13, 2015

"Qualification of taxable entities and treaty protection", report for the IFA Mumbai Congress, Cahiers de Droit Fiscal International, 2014

"Les commandites en droit luxembourgeois", Limited Partnership Book, LPEA and Larcier, September 2013

"Finance islamique: Le traitement fiscal des Murabaha et Sukuk au Luxembourg", ACE Magazine, December 2010

"Real Estate Murabaha Structures in Luxembourg", European Taxation, November 2010

"Is there a permanent establishment?", report for the IFA Congress in Vancouver, Cahiers de droit fiscal international, 2009

"Résidence fiscale et substance, Droit fiscal luxembourgeois", Livre jubilaire de l'IFA Luxembourg, 2008

"Income from French Real Estate Taxable in Luxembourg Court Rules', Tax Notes International, Volume 46, Number 9, 2007

"Chronique de jurisprudence fiscale luxembourgeoise' and 'L'arrêt de la CJCE dans l'affaire Cadbury Schweppes, Commentaire", Bulletin Droit & Banque n° 39, 2007

"L'impact de l'arrêt Abbey National sur l'industrie des fonds d'investissement luxembourgeoise", Bulletin Droit & Banque n°38, 2006

"Réflexions sur la notion de domicile fiscal - La résidence fiscale des sociétés de capitaux", Annales du droit luxembourgeois, Volume 13, Editions Bruylant, 2004

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