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Johan Léonard

I am Johan Léonard Tax specialist

Johan Léonard

Johan Léonard leads the Stibbe Luxembourg Tax practice. He has in-depth knowledge of national and international tax matters and focuses mainly on advisory and litigation work. He is also specialised in the tax structuring of investments.

Johan specialises in national and international tax law, providing structuring and transactional advice to investment funds, private equity firms, real estate conglomerates, financial institutions, and multinational groups. He also assists clients in the context of tax litigation and has broad experience in advising clients on the tax aspects of multi-jurisdictional transactions and restructurings.

Johan holds a master’s degree in law (magna cum laude) from the Université catholique de Louvain (2010). He also obtained a Master of Laws (LL.M.) in international taxation from New York University (2014).

Johan is a member of the Revue Générale de Fiscalité Luxembourgeoise, published by Larcier. He regularly authors articles on selected topics about tax law, focusing particularly on recent international tax developments. In addition, Johan is a member of the International Fiscal Association (IFA) and the Association of the Luxembourg Fund Industry (ALFI). He was admitted to the Brussels Bar in 2011 and to the Luxembourg Bar in 2014.

Before joining the Luxembourg office of Stibbe in 2019, Johan gained enriching experience at other top-tier law firms in Luxembourg.

  • Languages: French, English
  • Admitted to the Luxembourg Bar: 2014
  • Joined Stibbe as a partner in: 2019

Related news

28.04.2020 LU law
Chambers and Partners Real Estate Global Practice Guide 2020 - Luxembourg chapter

Articles - Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard have all contributed to the 2020 Chambers and Partners Real Estate Global Practice Guide, providing the Luxembourg chapter. 

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07.10.2020 LU law
Luxembourg tax measures on non-cooperative jurisdictions: EU blacklist updated

Articles - On 6 October 2020, the European Union list of non-cooperative jurisdictions (the “EU List") was updated. The changes have an impact on bill of law nº 7547, providing that, as from 1 January 2021, interest or royalties, accrued or paid, should no longer be deductible for tax purposes when the beneficiary is a related enterprise established in a country included in the EU List.

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30.09.2020 LU law
Renewed flexibility for Luxembourg companies to defer meetings in presence

Articles - In the context of the COVID-19 pandemic and continuing applicable travel restrictions and the encouragement of the Luxembourg Government to observe social distancing including in a business environment, the Luxembourg Government has decided to extend the possibility to hold meetings without physical attendance until 31 December, 2020.

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03.04.2020 LU law
Bill of law on interest and royalties paid to non-cooperative jurisdictions

Short Reads - The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction. This provision would be added through the amendment of article 168 of the Luxembourg Income Tax Law (LITL) through a bill of law that was introduced by the Government on 30 March.

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