Patrick Mischo
Office Senior Partner
Luxembourg
Patrick Mischo
Office Senior Partner
Luxembourg
Contact Details
Patrick is the Office Senior Partner of Allen & Overy in Luxembourg. He specialises in international and corporate tax law and advises clients on the tax aspects of domestic and international private equity, real estate and debt transactions and investments, as well as on the structuring and establishment of Luxembourg regulated and unregulated alternative investment funds. He also has extensive experience in securitisations, structured finance and capital markets.
Patrick regularly speaks about, and publishes articles, on tax topics. He is a member of the Tax Committee of Invest Europe, a member of the board of the Luxembourg Private Equity Association (LPEA), and a member of the Tax Steering Committee within the Association of the Luxembourg Fund Industry (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”
Expertise
Practices
Sectors
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
News & insights
News: 25 MARCH 2021
A&O advises infrastructure investors on a EUR1 billion alliance for investing in Europe
Allen & Overy has advised a group of institutions, including AP4, IMAS Foundation, Industriens Pension and KLP, on forming an investment alliance partnership with Arjun Infrastructure Partners to…
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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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Publications: 27 NOVEMBER 2020
Today, Luxembourg is widely used as a hub to set up alternative investment funds (so-called upstream or fund formation) and to structure and execute transactions at the funds’ investment portfolio…
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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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Expertise
Practices
Sectors
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
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
