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Patrick Mischo

Office Senior Partner

Luxembourg

Mischo Patrick
Patrick Mischo

Office Senior Partner

Luxembourg

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”

Noticias e Insights

Publications: 19 MAY 2021

Planificación estratégica de las Ofertas públicas de adquisición (OPAs)

Allen & Overy ha publicado, en colaboración con Georgeson, un guía práctica bajo el título “Planificación estratégica de las Ofertas públicas de adquisición (OPAs)”, que proporciona una orientación…

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Publications: 20 MARCH 2020

Covid - 19 Coronavirus: medidas extraordinarias en el ámbito societario, notarial y registral

El pasado 14 de marzo de 2020 entró en vigor el Real Decreto 463/2020, de 14 de marzo, de medidas para la gestión de la situación de crisis sanitaria ocasionada por el COVID-19 por el que se declaró…

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Publications: 22 OCTOBER 2019

Será más fácil acreditar la residencia fiscal: modificación del Reglamento del Impuesto sobre la Renta de no Residentes

El pasado sábado día 19 de octubre se publicó en el Boletín Oficial del Estado, con entrada en vigor el domingo día 20, el Real Decreto 595/2019, de 18 de octubre, por el que se modifica el Reglamento…

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Oficina

Luxembourg

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

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Títulos y formación académica

Profesional

Admitted as avocat à la Cour, Luxembourg, 2003

Admitted as avocat, Luxembourg, 2001

Académico

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