Franz Kerger
Counsel
Luxembourg
Franz Kerger
Counsel
Luxembourg
Contact details
Franz focuses on direct and indirect taxes as well as automatic exchange of information matters. He has gained significant experience in providing tax advice to alternative investment fund managers.
Franz also regularly advises clients on tax aspects of Luxembourg real estate transactions and represents clients in tax litigation cases.
He is a member of the International Fiscal Association (IFA), as well as of the Tax Committee of the Luxembourg Private Equity Association (LPEA), where he co-heads the Young Tax Leaders Committee.
Franz Kerger has been practicing tax law with Allen & Overy for ten years. He is ranked as "Rising star" by Legal 500 and ITR.
"Franz Kerger , who ‘combines technical knowledge with a very sympathetic approach to the customer’." Legal 500
Qualifications
Professional
Admitted as avocat à la Cour, Luxembourg, 2015
Admitted as avocat, Luxembourg, 2013
Academic
Master, Finance et Stratégie, Sciences Po Paris, France, 2012
Master 2, Droit des affaires et de l'économie, University of Paris I, France, 2012
Master 1, Droit des affaires, University of Paris I, France, 2010
Related articles
Publications: 08 January 2024
Director’s fees no longer subject to VAT: what you need to know
On 21 December 2023, the CJEU handed down its judgment regarding the VAT treatment of director’s fees paid to non-executive and not employed directors or members of a board of managers of commercial…
Publications: 13 July 2023
Publications: 12 July 2023
Qualifications
Professional
Admitted as avocat à la Cour, Luxembourg, 2015
Admitted as avocat, Luxembourg, 2013
Academic
Master, Finance et Stratégie, Sciences Po Paris, France, 2012
Master 2, Droit des affaires et de l'économie, University of Paris I, France, 2012
Master 1, Droit des affaires, University of Paris I, France, 2010
Published Work
- “Scissions et apports d’actifs nationaux et transfrontaliers en droit fiscal luxembourgeois: Commentaires”, January 2020
- “Problèmes d’application pratique sous FACTA et la NCD”, January 2018
- “Réflexions sur l’échange des décisions fiscales et anticipées et les accords préalables en matière de prix de transfert entre Etats”, December 2016
- “The New Luxembourg Tax Ruling Procedure”, July 2015
- “Régime fiscal mère-filiales apercu et impact des modifications récentes”, May 2015
- “After ‘Lux Leaks’: Welcome Changes to Luxembourg’s Tax Ruling Practice”, March 2015
