Thierry
Lesage

Partner

Thierry Lesage is a Partner in the Tax Law practice of Arendt & Medernach. He advises on both national and international tax issues. He is active on private equity, real estate and finance transactions.

He is a member of the Luxembourg Bar, the American Bar Association, the International Bar Association and the International Fiscal Association where he was appointed as national co-reporter for the 2003, 2005 and 2014 Congresses. Moreover, he is Vice-Chair of the fiscal commission of the Luxembourg Bankers' Association.

Prior to joining Arendt & Medernach, he worked as a tax manager with one of the Big Four firms and as head of the corporate tax department with a bank in Luxembourg.

Thierry Lesage holds a Master's degree in law from the Université de Liège (Belgium) as well as a Master's degree in fiscal law from the Université Libre de Bruxelles (Belgium).

He is the co-author of the Luxembourg chapter of the International Guide to the Taxation of Holding Companies published by the IBFD (Amsterdam).

Thierry Lesage is recommended as tax lawyer in the major league tables including Best Lawyers, Legal 500 and Chambers Europe.

Languages: Dutch, English, French, Italian, reading knowledge of German.

10/04/2019
Deposition of OECD Multilateral Instrument and update to double tax treaty network

On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development (“OECD”) its instrument of ratification of the Multilateral Instrument (“MLI”), after having passed the ratification law on 14 February 2019. Additionally, the Luxembourg tax adm...

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28/02/2019
CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Directive

On 26 February 2019 the Grand Chamber of the Court of Justice of the European Union (“CJEU”) rendered 2 judgments regarding the non-application of the Parent Subsidiary Directive (Council Directive 90/435/EEC – ”PSD") and the Interest and Royalties Directive (Council Directive 2...

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