International Comparative Legal Guide - Private Client 2022 - Luxembourg chapter

This guide covers common issues in private client laws

The guide covers a comprehensive and diverse range of articles that would pique the interest of any domestic or international practice client adviser. The publication is designed to provide readers with a comprehensive overview of key issues affecting private client work, particularly from the perspective of a multi-jurisdictional transaction. It covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues and tax treaties.

Eric Fort, Marianne Rau, and Ellen Brullard are the authors of the Luxembourg chapter.

The editors are Jonathan Conder and Robin Vos, in the frame the ICLG collection.


Areas of law covered include:

  • Connecting Factors
  • General Taxation Regime
  • Pre-entry Tax Planning
  • Taxation Issues on Inward Investment
  • Taxation of Corporate Vehicles
  • Tax Treaties
  • Succession Planning
  • Trusts and Foundations
  • Matrimonial Issues
  • Immigration Issues
  • Reporting Requirements/Privacy

Related Content

Ellen Brullard

Ellen Brullard is a Counsel in the Private Clients practice of Arendt & Medernach. She specialises in estate planning, international succession and private wealth structuring. She advises private clients, family offices and entrepreneurs, both national and international, on the global structuring of their wealth, including matrimonial, inheritance and civil matters, as well as relocation. Since June 2023, Ellen has been Chair of STEP Benelux, an association bringing together professionals from the legal, accounting, trust, fiduciary and wealth management industries. She had previously been a STEP Benelux board member for five years. Ellen graduated in France as a notary and holds Master’s in...

Discover the Author

Arendt & Medernach SA

41A, Avenue JF Kennedy L-2082 Luxembourg info@arendt.com

T (352) 40 78 78 1
F (352) 40 78 04