Exit Period
Corporate Finance
- Due diligence - Vendor
- M&A – Sell side, fund rising, management advisory
- Valuation & valuation review
Contact:
Jean-François Kroonen
Corporate Finance Partner, Private Equity Funds
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Tax Consulting Services
- Exit strategy structuring
- Tax advice regarding the repatriation of funds to investors and fund managers
- Worldwide exit coordination and analysis of cross-border implications
- Vendor tax due diligence
- Management participation program/carry planning
- Preparation of tax modeling to compute income repatriation mechanisms (e.g., computation of variable interest for debt instruments, redemption prices etc.)
- Controlled foreign companies tax planning (e.g., hook stock structures)
- Reducing the global withholding tax burden (e.g., use of foreign tax credit, efficient application of the Double tax treaties)
- Advance tax agreements with the Luxembourg tax authorities covering additional activities than the core fund structure
- Confirmation of exit by the Luxembourg Tax Authorities
Contacts:
Vincent Lebrun
Tax Partner, Private Equity Industry Leader (Fund/Investment Structuring)
Fiona Monsen
Tax Partner, Tax Structuring, Repatriation Planning and Due Diligence
VAT Services
- VAT effectiveness and exemptions
- Review of agreements and documentation supporting the exit costs
- VAT deregistration process
Contact:
Laurent Grençon
Tax Partner, VAT Services for Private Equity
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Compliance Services (ECF)
Corporate Income Taxes
- Preparation of liquidation tax returns
- Review of the tax accounts
- Liaison with tax authorities in respect of the liquidation in process
Contact:
Geraldine Piat
Tax Partner, Private Equity Tax Compliance Services
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Accounting
- Connection and liaison with auditors and liquidators
- Preparation of financial information for liquidation purposes
- Assistance in the preparation of liquidation report
- Accounting due diligence
Contact:
Luc Trivaudey
Tax Partner, Private Equity Accounting Services
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Corporate Secretarial Services (CSS)
- Due diligence: a corporate compliance health check
- Liquidation: determination of the applicable procedure (normal or simplified) in the best interests of the company
- Drafting the corporate documentation (decisions and proxies)
- Lodging and publication of the minutes
- Assistance with drafting the liquidator’s report (for a normal procedure)
- Assistance with drafting the commissaire’s report (for a normal procedure)
Contact:
Christophe Loly
Tax Partner, Corporate Secretarial Services
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Transfer Pricing (TP)
- Assistance in migration of intellectual property by determining an arm´s length compensation
- Determining an exit strategy and exit fees in line with OECD Transfer Pricing guidelines and Luxembourg tax law in case of any transfer made to related parties
Contact:
Begga Sigurdardottir
Tax Partner, Private Equity Transfer Pricing
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Regulatory and Advisory Services
- Fund support (e.g. new third party providers selection)
- Exit re-domiciliation assistance
- Fund migration strategy definition
Contacts:
Xavier Balthazar
Regulatory Compliance Advisory Services Partner
Olivier Carré
Advisory Partner, Private Equity Funds
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Audit
- Review of an interim dividend
- Review of the allocation of the carried interests / performance fees
- Auditor for the liquidation of the Company
Contacts:
Valérie Tixier
Audit Partner, Private Equity Funds - Regulated Structures
Markus Mees
Audit Partner, Private Equity
Véronique Lefebvre
Audit Partner, Assurance Private Equity Leader
Philippe Duren
Audit Partner, Unregulated Private Equity Structures and IFRS
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