Jean Schaffner, Allen & Overy

Jean Schaffner Jean Schaffner  heads the Luxembourg tax practice and has also been a member of Allen & Overy's global tax board, the firm-wide management body of the Tax department. He advises various international investment banks on tax structured finance schemes (including securitisations) and has extensive experience in advising institutional investors and private equity funds in cross-border investments all over Europe. He has significant expertise in advising clients on tax aspects for Luxembourg investments and in relation to the structuring of international acquisitions via Luxembourg regulated and non-regulated vehicles. He has more than 20 years of experience as a tax lawyer and has written several books on Luxembourg and international taxation.



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)
  • Keith Lawson

    Keith Lawson Deputy General Counsel Investment Company Institute

  • Thorsten Vollmer

    Thorsten Vollmer Head of Product Tax Deutsche Asset Management Investment GmbH


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