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Patrick Mischo

Office Senior Partner

Luxembourg

Mischo Patrick
Patrick Mischo

Office Senior Partner

Luxembourg

Patrick is the senior partner of Allen & Overy's Luxembourg office. He specialises in international and corporate tax law. He advises clients on the tax aspects of domestic and international private equity, real estate and debt transactions and investments, as well as the structuring 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).

News & insights

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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News: 10 AUGUST 2020

A&O advises on the setting up, structuring and closing of the Althelia Sustainable Ocean Fund

Allen & Overy has advised on the establishment, ongoing legal operations and closing of the Althelia Sustainable Ocean Fund (SOF). SOF is the natural capital platform of the sustainable investment…

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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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Publications: 29 APRIL 2020

Covid–19 coronavirus: a cross-jurisdictional update on the pandemic’s impact on tax regulations

The Covid-19 coronavirus pandemic currently spreading across Europe, Asia-Pacific and the United States has resulted in an unprecedented demand for urgent tax relief measures across industries and…

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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, 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