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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 20 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

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: 16 OCTOBER 2019

“Old” rulings, rule no more!

Luxembourg Minister of Finance Pierre Gramegna has presented the Luxembourg government’s budget bill for year 2020 to the Luxembourg Parliament today (the Budget 2020 Bill).

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Publications: 20 AUGUST 2019

Allen & Overy’s Fintech group leads as Contributing Editor to the first edition of Global Legal Insights Guide to: Fintech 2019

As part of our role as Contributing Editor, members of A&O’s Fintech group in the U.S. authored the preface of the publication, as well as one general chapter. 

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Publications: 13 AUGUST 2019

Bill implementing EU mandatory tax disclosure rules for intermediaries (DAC6)

Bill n° 7465 implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross -border arrangements (the Bill) - commonly referred to as DAC6 - has been deposited in front of the Luxembourg Parliament on 8 August 2019.

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Publications: 13 AUGUST 2019

Bill implementing the Anti-Tax Avoidance Directive 2 on hybrid mismatches

On 8 August 2019, the Luxembourg government submitted Bill n° 7466 implementing Directive 2017/952 (ATAD 2) to the Parliament (the Bill). 

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