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Jean Schaffner



Schaffner Jean
Jean Schaffner



Jean heads the Luxembourg tax practice and has also previously been a member of Allen & Overy's global tax board, the firm-wide management body of our global Tax practice. He has extensive experience in advising institutional investors, private equity houses and alternative investment funds on cross-border investments all over Europe and abroad, including advising on the structuring of international acquisitions via Luxembourg regulated and non-regulated investment vehicles. He advises various international investment banks on tax structured finance schemes (including securitisations) and has expertise in EU tax and state aid matters.

Jean has more than 25 years of experience as a tax lawyer and has written several books on Luxembourg and international taxation.

He heads the scientific board of the Luxembourg chapter of the International Fiscal Association (IFA), is a member of the International Bar Association (IBA) and has served as a member of the Luxembourg Bar Council.

“Hailed by clients as ‘the best tax lawyer in Luxembourg’, Jean Schaffner is an experienced adviser for investment banks and private equity funds, assisting with a range of tax mandates. His recent work has included acting for corporations on state aid investigations, VAT and tax disputes. He also has an outstanding reputation for advice on the tax aspects of transactions.” Chambers & Partners

The ‘hardworking and efficient’ team at Allen & Overy Luxembourg leverages its M&A, tax, finance and investment funds expertise to provide ‘responsive’ and ‘relevant advice’ to an impressive roster of leading sponsor clients […] ‘pragmatic’ Jean Schaffner is a key name for tax structuring. Legal 500, 2018

Clients enthuse that the lawyers are "always available" and also value the team's "short response times, high quality, and helpful and creative approach to business development." Chambers Europe, 2017

Practice head Jean Schaffner advises many international investment banks on the tax structuring of finance schemes. He also has considerable experience of assisting institutional investors and private equity funds with cross-border investments. Clients offer glowing praise for his practicality: "His communication skills are very good. He explains things in a way that's easy to understand." Chambers Europe, 2016

Related articles


Publications: 24 January 2022

Great Fund Insights: ATAD 3, a new proposal to target the misuse of shell entities in the EU

As previously announced, in the context of its ongoing fight against tax evasion and despite the as yet unknown impact of ATAD 1 and ATAD 2 on the EU market, on 22 December 2021 the European…

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Publications: 19 January 2022

The global minimum tax rate: Are we nearly there yet?

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Publications: 21 December 2020

Luxembourg budget law for 2021 adopted

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News: 26 October 2020

Allen & Overy advises Quintet on its successful placement of additional tier-1 capital notes

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Experience highlights



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Admitted as avocat à la Cour, Luxembourg, 1995


Docteur en Droit (Ph.D), Luxembourg, 2012

HEC, Paris, 1991

DESS, International Taxation Law, University of Paris-Sud XI, 1991

Maîtrise, Political Science, University of Strasbourg, 1989

Maîtrise, Law, University of Strasbourg, 1989

Published work

  • Jean Schaffner (Head of editorial board) « Livre jubilaire de l’International Fiscal Association Luxembourg » Legitech 2018
  • Jean Schaffner (2013) "How fixed is a permanent establishment?", Luxembourg Kluwer, 2013
  • Jean Schaffner (2010) "General Principles of Luxembourg Taxation", Anthemis
  • Jean Schaffner (co-author) (2009) "Dossiers Internationaux Luxembourg", 8th edition, Francis Lefebvre
  • Jean Schaffner 1999 (1st edition), 2005 (2nd edition), 2013 (3rd edition) "Droit fiscal international (Luxembourg and international tax law issues)", Promoculture