Patrick Mischo
Office Senior Partner
Luxembourg
Patrick Mischo
Office Senior Partner
Luxembourg
Contact details
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.
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
Related articles
Publications: 21 March 2024
Europe’s competitiveness on the global stage
Global GDP growth figures show a European economy that consistently tracks lower than those of other major markets. Some of that is down to it being a relatively mature market. But there are other…
Publications: 21 March 2024
Publications: 21 March 2024
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
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
