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Jean Schaffner

Partner

Luxembourg

Schaffner Jean
Jean Schaffner

Partner

Luxembourg

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

Experience highlights

Office

Luxembourg

Allen & Overy
5 Avenue John F. Kennedy, L-1855 
Luxembourg

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Qualifications

Professional

Admitted as avocat à la Cour, Luxembourg, 1995

Academic

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

Recognition

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

News & insights

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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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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Exterior of modern high rise buildings

Publications: 18 MAY 2020

Podcast: State aid and transfer pricing: Fiat and Starbucks decisions

The European Commission has been using state aid law to challenge advance pricing agreements (APAs) given by some member states to multinationals over the last few years. 

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