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Patrick Mischo

Office Senior Partner

Luxembourg

Image of Patrick Mischo
Patrick Mischo

Office Senior Partner

Luxembourg

Patrick is the office head of Allen & Overy in Luxembourg. He has over 20 years of experience in international and corporate tax law.

He specializes in advising private capital clients and asset managers on the structuring of their investment funds and on the tax aspects of their transactional matters across various asset classes including real estate, infrastructure, private equity and debt. He also has extensive experience in securitization and capital markets transactions.

He is a member of the Tax Steering Committee of the Luxembourg Fund Association ALFI.

Clients note that he is “‘up to date with the latest structuring advice on tax’ while another source values his ‘technical and detailed’ approach.”

Chambers & Partners
 
“Patrick Mischo ‘makes complicated topics sound understandable to the client’.”

Legal 500
 
“Patrick Mischo is often active on the tax aspects of large international transactions, as well as fund structuring and fund-related tax advice. One client points out that he is ‘straight to the point, well articulated and pragmatic,’ while other sources assert: ‘He always has good ideas and has a lot of experience. He is on top of everything within his team’.”

Chambers & Partners.

Related articles

People walking through a busy building's lobby

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…

Read more Director’s fees no longer subject to VAT: what you need to know

Publications: 05 October 2023

Tax reforms focus on the substance of holding companies and treatment of carried interest

Read more Tax reforms focus on the substance of holding companies and treatment of carried interest

Publications: 13 July 2023

Will Unshell be washed away? An uncertain future for ATAD 3 - the EU’s tax proposal on shell entities

Read more Will Unshell be washed away? An uncertain future for ATAD 3 - the EU’s tax proposal on shell entities

Publications: 12 July 2023

Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

Read more Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

Office

Luxembourg

5 Avenue John F. Kennedy, L-1855 
Luxembourg

View office →

Qualifications

Professional

Admitted as avocat à la Cour, Luxembourg, 2003

Admitted as avocat, Luxembourg, 2001

Academic

LLM, International Business Law, King's College London, 2000

Master, Economics & Finance, Institut d'Études Politiques de Paris, 1999

Maîtrise, Business Law, Université Panthéon-Sorbonne (Paris I), 1997

Fraudulent emails

Please note there is a known fraud/scam currently using the Allen & Overy brand and Patrick Mischo's name.

More information on fraud using the Allen & Overy brand can be found here.

Please contact inhouselegal@allenovery.com if you have been targeted.

Published work

  • The Private Equity Review, seventh edition, Luxembourg chapters (for fundraising and investing), The Law Reviews 2018, April 2018
  • "Implementation of the Amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg Law", European Taxation, 2015 (volume 56), N°1
  • The New Luxembourg Tax Ruling Procedure, European Taxation, July 2015
  • Clarification of the Tax Treatment of Limited Partnerships, European Taxation, May 2015
  • After Lux Leaks: Welcome Changes to Luxembourg’s Tax Ruling Practice, Tax Notes International, Volume 77, Number 13, 2015
  • "Qualification of taxable entities and treaty protection", report for the IFA Mumbai Congress, Cahiers de Droit Fiscal International, 2014
  • "Les commandites en droit luxembourgeois", Limited Partnership Book, LPEA and Larcier, September 2013
  • "Finance islamique: Le traitement fiscal des Murabaha et Sukuk au Luxembourg", ACE Magazine, December 2010
  • "Real Estate Murabaha Structures in Luxembourg", European Taxation, November 2010
  • "Is there a permanent establishment?", report for the IFA Congress in Vancouver, Cahiers de droit fiscal international, 2009
  • "Résidence fiscale et substance, Droit fiscal luxembourgeois", Livre jubilaire de l'IFA Luxembourg, 2008
  • "Income from French Real Estate Taxable in Luxembourg Court Rules', Tax Notes International, Volume 46, Number 9, 2007
  • "Chronique de jurisprudence fiscale luxembourgeoise' and 'L'arrêt de la CJCE dans l'affaire Cadbury Schweppes, Commentaire", Bulletin Droit & Banque n° 39, 2007
  • "L'impact de l'arrêt Abbey National sur l'industrie des fonds d'investissement luxembourgeoise", Bulletin Droit & Banque n°38, 2006
  • "Réflexions sur la notion de domicile fiscal - La résidence fiscale des sociétés de capitaux", Annales du droit luxembourgeois, Volume 13, Editions Bruylant, 2004