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Franz Kerger



Kerger Franz
Franz Kerger



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. 

Related articles

View of sky and high rise buildings from the ground

Publications: 10 November 2022

No illegal State aid had been granted by Luxembourg to Fiat according to the Court of Justice of the European Union

On 8 November 2022, in the case Luxembourg and Fiat Chrysler Finance Europe v Commission, the Court of Justice of the European Union (the Court) annulled the judgment of the General Court as well as…

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Publications: 18 July 2022

Great Fund Insights: The new Luxembourg/United Kingdom tax treaty has finally been signed!

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Publications: 11 July 2022

The new Luxembourg/United-Kingdom tax treaty has been signed

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Publications: 27 May 2022

Podcast: Roadtrip on the ATAD3 highway

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Private Equity

Real Estate



5 Avenue John F. Kennedy, L-1855 

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Admitted as avocat à la Cour, Luxembourg, 2015

Admitted as avocat, Luxembourg, 2013


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