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Franz Kerger



Kerger Franz
Franz Kerger



Franz advises clients on Luxembourg direct tax, VAT, FATCA and CRS matters. He has particular experience of providing upstream and downstream structuring advice to alternative investment fund managers. 

He also regularly advises clients on Luxembourg real estate transactions.

News & insights

A modern concrete and glass office building

Publications: 21 JULY 2021

DAC... what? An informal conversation on the Luxembourg implementation of DAC6

Listen in to an informal coffee break conversation on (the Luxembourg implementation of) DAC 6 between Zofia White (Senior Associate) and Franz Kerger (Counsel), both tax lawyers within Allen & Overy…

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Blurred image of train tracks

Publications: 21 DECEMBER 2020

Luxembourg budget law for 2021 adopted

As announced in October, new tax measures are included in the Luxembourg budget law for 2021 which was adopted by the Luxembourg Parliament on 17 December 2020 (the Law). The Law will be published in…

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Luxembourg government’s draft budget law for 2021

Publications: 20 OCTOBER 2020

Luxembourg government’s draft budget law for 2021

As announced by the Prime Minister last Tuesday, new tax measures are included in the Luxembourg government’s budget bill for fiscal year 2021 which has been submitted to the Parliament on 14 October…

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High-rise building

Publications: 14 JULY 2020

Amendments to the FATCA and CRS legislations: what's the impact on the Luxembourg investment funds market?

The Luxembourg law dated 18 June 2020 amends the FATCA and CRS legislations with effect from 1 January 2021. 

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Private Equity

Real Estate



Allen & Overy
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