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Nicolas Conrad is a Senior Associate in the Tax Law practice of Arendt & Medernach where he specialises in VAT law, advising on both national and international VAT aspects of financial and commercial transactions involving Soparfis, real estate companies, investment funds and financial institutions.
Since 2017, Nicolas also offers his international VAT expertise to clients present in the UAE market, helping them to get ready for theimplementation of the GCC VAT system as from 2018.
Nicolas is a German qualified lawyer. He is a member of the Koblenz Bar (Germany) since 2013 and has been admitted by the Luxembourg Bar to practice in Luxembourg under his German professional title.
He studied law in Germany at the Universities of Konstanz and Trier and holds the German first (2009) and second (2011) state exam in law. In 2012, Nicolas obtained a Master of Laws degree (LL.M.) in Taxation from the University of Luxembourg.
Languages: English, French, German, Luxembourgish.
On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares in subsidiarie...