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


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Short Reads - On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discussed below.

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09.06.2022 LU law
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance

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18.03.2022 LU law
Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

Articles - The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previously introduced by the Luxembourg law of 19 December 2020 (the “Law”).  As from 1 January 2021, a 20% real estate levy (the “Real Estate Levy”) applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

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