Martina Huppertz, Union Investment Luxembourg S.A.

Martina Huppertz Martina Huppertz is an experimented investment fund professional with more than a decade of experience in the industry including among others global tax environment.  She currently works in the group “Administration Services Companies” of Union Investment Luxembourg S.A., a Luxembourg based fund management company, the fund management company of the German cooperative banks, and has a particular focus on regulatory and corporate issues. Prior to that, Martina worked as a lawyer registered with the Luxembourg and German bar.  



Transfer pricing in the asset management industry

  • Context, overview and main features
  • How new transfer pricing rules affect the Luxembourg investment fund industry (impact for management companies and asset services)
  • Martina Huppertz

    Martina Huppertz Administration Services Companies Union Investment Luxembourg S.A.


Access to Double Tax Treaties for investment funds

  • General overview
  • Modifications introduced through the OECD BEPS initiative (in particular BEPS Action 6)
  • Consequences for Luxembourg investment funds (UCITS and AIFs)


Taxes and AML-Newly introduced links:

  • Introduction of a new tax offence in Luxembourg legislation
  • Tax offences as primary offences for AML,
  • Access by tax authorities to AML files of professionals – new EU Directive (DAC5)
  • Impact for the Luxembourg investment fund industry


Exchange of information

Exchange of Information

  • introduction on exchange of information in general and how it has evolved over the last few years

Common Reporting Standard:

  • Feedback on first reporting under Common Reporting Standard
    Country by Country Reporting:
  • Main features and scope
  • Country by Country Reporting for Luxembourg investment funds and funds’ structures

DAC 6 – automatic exchange of information in the field of taxation in relation to reportable crossborder arrangement:

  • New measures to be introduced and new obligations for advisors
  • Impacts for funds’ structures